CD Skripsi

Pengaruh Opini Audit, Audit Tenure, Kepemilikan Publik Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2021

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This research aims to analyze the influence of opini audit, audit tenure, and public ownership on audit report lag with reputation as a moderating variable. The population and sample used in this research are manufacturing companies listed on the Indonesian Stock Exchange.
The sampling method was carried out using a purposive sampling method. The type of data used is secondary data, obtained from financial reports and audited financial reports. The data analysis technique used in this research is descriptive statistical analysis with the help of SPSS (Statistical Package for Social Science) software.
The results of the research show that opini audit has a negative and significant effect on audit report lag, audit tenure has a negative and significant effect on audit report lag, and public ownership has a negative and significant effect on audit report lag. lag, company reputation is not able to moderate the relationship between audit tenure and the level of audit report lag, and company reputation is able to moderate the relationship between public ownership and the level of audit report lag.

Keywords: Opini audit, Audit Tenure, Public Ownership, Audit Report Lag, KAP Reputation

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124261

Penerbit

Pekanbaru : Universitas Riau - FEB -Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902124261

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

Vina

Versi lain/terkait

Lampiran Berkas

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