Pengaruh Financial Distress, Komite Audit, Kompleksitas Operasi Perusahaan, dan Pergantian Auditor Terhadap Audit Report Lag

Rachmawati, Ardita (2019) Pengaruh Financial Distress, Komite Audit, Kompleksitas Operasi Perusahaan, dan Pergantian Auditor Terhadap Audit Report Lag. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Audit report lag is the time span of audit settlements from company’s closing date to the date that is listed in the audit report. Bapepam requires entire of go public companies to publish annual report no later than one hundred twenty days after the fiscal year ends. The aim of this study was to review the influence of financial distress, audit committee, complexity of the company’s, and auditor switching to audit report lag in financial services sector companies listed on Indonesia Stock Exchange (IDX) the period of 2013-2018. As many as 270 samples during six years obtained through purposive sampling technique. The analysis data technique use multiple linear regression. The result of this study that audit committee and complexity of the company’s gave significant effect to audit report lag, while financial distress and auditor switching didn’t significant effect to audit report lag

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: ARDITA RACHMAWATI
Date Deposited: 18 Sep 2019 04:46
Last Modified: 15 Oct 2019 07:22
URI: http://eprints.perbanas.ac.id/id/eprint/4627

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