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Pengaruh Komite Audit, Reputasi Auditor, Audit Tenure dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019

Tinenti, Elferdo Amazia (2021) Pengaruh Komite Audit, Reputasi Auditor, Audit Tenure dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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Abstract

The purpose of this study is to determine the effect of audit committee, auditor reputation, audit tenure and firm size on audit report lag. The population in this study are manufacturing companies listed on Indonesia Stock Exchange (IDX) for the period 2017-2019. The sample was taken by using purposive sampling and produced the sample of 357 samples. The data were analysed by using descriptive statistic analysis, multiple linier regression analysis, classic assumption test and hypothesis testing. The result of this study showed that audit committee and audit tenure has effect on audit report lag, while auditor reputation and firm size has not effect on audit report lag. Keywords: Audit Report Lag, Audit Committee, Auditor Reputation, Audit Tenure, Firm Size.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: ELFERDO AMAZIA TINENTI
Date Deposited: 25 Mar 2021 13:16
Last Modified: 25 Mar 2021 13:16
URI: http://eprints.perbanas.ac.id/id/eprint/7627

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