CD Skripsi
Pengaruh Auditor Switching, Profitabilitas, Ukuran Perusahaan, Dan Opini Audit Terhadap Audit Report Lag
ABSTRACT
This study aims to examine and analyze the effect of auditor switching,
profitability, firm size, and audit opinion on audit report lag. The population of
this study is the property & real estate sector companies listed on the Indonesia
Stock Exchange in 2016-2019. The sampling method used purposive sampling
method, the research sample obtained was 31 data with 4 years of observation.
The tool used to analyze is multiple linear regression analysis and hypothesis
testing with t test. The results of this study indicate that the results of this study
found that auditor switching, profitability, firm size, and audit opinion have an
effect on audit report lag.
Keywords: auditor switching, profitability, company size, audit opinion, audit
report lag
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