Surya Yulianingtias, Karina (2024) Pengaruh Audit Tenure, Opini Auditor, Dan Reputasi Kantor Akuntan Publik Terhadap Audit Report Lag. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruhi audit tenure, opini auditor dan reputasi Kantor Akuntan Publik (KAP) terhadap audit report lag yang didasari oleh teori audit. Penelitian ini menggunakan analisis regresi linear berganda. Adapun sampel yang digunakan dalam penelitian ini adalah sebanyak 245 data sampel yang terdiri dari 83 perusahaan pada Sektor Consumer Cyclicals yang telah memenuhi kriteria berupa perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022 dengan laporan keuangan yang lengkap. Hasil penelitian menunjukkan bahwa audit tenure dan reputasi KAP tidak dapat memengaruhi audit report lag sedangkan opini audit secara negatif memengaruhi audit report lag. Secara simultan, audit tenure, opini auditor, dan reputasi KAP secara negatif memengaruhi audit report lag
English Abstract
This research aims to examine the influence of audit tenure, auditor’s opinion, and public accounting firm reputation on audit report lag based on audit theory. This research uses multiple linear regression analysis. The sample used in this research is 245 sample data consisting of 83 companies in the Consumer Cyclicals Sector that have met the criteria in the form of companies listed on the Indonesia Stock Exchange during the 2020-2022 period with completed financial reports. The research results show that audit tenure and public accounting firm reputation cannot influence audit report lag, while audit opinion negatively influences audit report lag. Simultaneously, audit tenure, auditor opinion, and public accounting firm reputation negatively influence audit report lag.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052401 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Annisti Nurul F |
| Date Deposited: | 27 May 2024 02:18 |
| Last Modified: | 27 May 2024 02:18 |
| URI: | http://repository.ub.ac.id/id/eprint/219811 |
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