Syaputra, Samuel and Dr, Bambang Hariadi, (2022) Pengaruh Auditor Switching, Audit Complexity, Dan Firm Size Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Properties & Real Estate Yang Terdaftar Di Bei Periode Tahun 2019-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh auditor switching, audit complexity, dan firm size terhadap audit report lag. Objek penelitian yang diteliti adalah perusahaan sektor properties & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan sampel sebanyak 144 entitas yang memenuhi kriteria penelitian selama periode 2019-2021 dari 226 entitas yang ada. Penelitian ini menggunakan analisis model regresi linier berganda dengan program pengolahan data Statistical Product and Service Solution (SPSS) versi 26 dalam menguji hipotesis. Hasil penelitian ini menujukkan bahwa auditor switching dan firm size secara signifikan berpengaruh terhadap audit report lag, sedangkan audit complexity tidak signifikan berpengaruh terhadap audit report lag.
English Abstract
This study aims to determine the effect of auditor switching, audit complexity, and firm size on audit report lag. The object of research being researched is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique in this study was purposive sampling with a sample of 144 entities that met the research criteria during the 2019-2021 period from 226 existing entities. This study uses multiple linear regression analysis with the statistical Product and Service Solution (SPSS) version 26 data processing program to test the hypothesis. The results of this study indicate that auditor switching and firm size significantly affect audit report lag, while audit complexity does not significantly affect audit report lag
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020505 |
| Uncontrolled Keywords: | Audit Switching, Audit Complexity, Firm Size, Audit Report Lag, Audit Switching, Audit Complexity, Firm Size, Audit Report Lag. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Jul 2023 02:22 |
| Last Modified: | 25 Jul 2023 02:22 |
| URI: | http://repository.ub.ac.id/id/eprint/202093 |
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