Image of Pengaruh Pergantian Auditor, Profitabilitas, UmurPerusahaan Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)
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Pengaruh Pergantian Auditor, Profitabilitas, UmurPerusahaan Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

ABSTRACT
This study was conducted to examine the effect of auditor switching, profitability,
firm age, and firm size on audit report lag. A quantitative approach was
employed, using secondary data obtained from companies’ financial statements
and annual reports. The population in this study consists of 166 consumer
cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the
2021–2023 period. The sample was selected using a purposive sampling method,
resulting in 117 observational data used for analysis. Based on the multiple linear
regression analysis conducted using SPSS Statistics version 27, it was found that
profitability, firm age, and firm size have an effect on audit report lag, while
auditor switching has no effect on audit report lag.
Keywords: Auditor Switching, Profitability, Company Age, Company Size, Audit
report lag.

Ketersediaan
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Perpustakaan Universitas Riau 2102125041
2102125041
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102125041
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102125041
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
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Tidak tersedia versi lain

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