CD Skripsi

Pengaruh Pergantian Auditor, Kesulitan Keuangan, Reputasi Kap Dan Biaya Audit Terhadap Keterlambatan Pelaporan Audit (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

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ABSTRAK
Audit delay is the period of time for an independent auditor to complete a company's financial statements. This study aims to determine the effect of auditor switching, financial distress, reputation of accounting firm and audit fee on audit delay. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample selection in this study used purposive sampling method. The sample selected in this study were 15 companies and selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results of the study show that the reputation of accounting firm has a significant effect on audit delay. Meanwhile, auditor switching, financial distress and audit fee have no significant effect on audit delay.
Keywords: auditor switching, financial distress, reputation of accounting firm, audit fee, audit delay

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802111797

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802111797

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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