CD Skripsi

Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Laba/Rugi, Reputasi Auditor, Komite Audit, Dan Kepemilikan Institusional Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020

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ABSTRACT
This study aims to examine the effects of firm size, debt to equity ratio, profit/loss,
auditor reputation, audit committee, and institutional ownership on audit report
lag. This study uses a sample of manufacturing companies in the consumer goods
industry sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020.
The number of companies sampled in this study are 36 companies. Based on the
purposive sampling method, the total sample obtained was 108 samples.
Hypothesis testing in this study uses multiple linear regression analysis. The
results showed that debt to equity ratio and profit/loss had an effect on audit
report lag. Meanwhile, company size, auditor reputation, audit committee and
institutional ownership have no effect on audit report lag. The implication of this
research is to increase insight and add references to the factors that can affect
audit report lag and be taken into consideration by the auditor in carrying out the
audit in order to complete the audit report on time.
Keywords: firm size, debt to equity ratio, profit/loss, auditor reputation, audit
committee, institutional ownership, audit report lag

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 122 (0053)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 122 (0053)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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