CD Tesis

Pengaruh Audit Tenure, Opini Audit, Leverage Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2021

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The purpose of this study is to analyze the effect of audit tenure, audit
opinion, leverage and profitability on audit report lag. The dependent variable of
this study is audit report lag which is proxied by the number of days from the end
of the year to the date recorded as the date of signature of the opinion in the
auditor's report and the independent variables of this study are audit tenure, audit
opinion, leverage and profitability. The control variables in this study are the size
of the company and the complexity of the company's operations. The population of
this study are all property and real estate companies listed on the Indonesia Stock
Exchange (IDX) for the 2019-2021 period. The research sample consisted of 47
companies listed on the Indonesia Stock Exchange (IDX) and submitting financial
reports to the Financial Services Authority for the 2019-2021 period.
The data used in this study are secondary data in the form of financial
statements and reports of independent auditors of property and real estate
companies. The research sample was selected using purposive sampling method.
Model analysis using multiple linear regression analysis. The results of this study
indicate that audit tenure, audit opinion and profitability have a significant effect
on audit report lag. But leverage does not affect audit report lag.
Keywords: audit report lag, tenure audit, audit opinion, leverage,
profitabilitas

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910246970

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910246970

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

FATAH

Versi lain/terkait

Lampiran Berkas

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