PENGARUH AUDITOR SPESIALISASI INDUSTRI, MASA PERIKATAN AUDITOR, DAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS DI PERUSAHAAN BUMN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2018-2021)

ELSA, ANNE SUI and Listya, Anisa (2023) PENGARUH AUDITOR SPESIALISASI INDUSTRI, MASA PERIKATAN AUDITOR, DAN KOMISARIS INDEPENDEN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS DI PERUSAHAAN BUMN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2018-2021). Undergraduate thesis, Sriwijaya Univeristy.

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Abstract

This study aims to empirically examine the effect of auditor industry specialization, audit tenure, and independent commissioners on audit report lag. This study uses quantitative approach. The population of this research is BUMN companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research sample is 22 companies obtained through purposive sampling method. Data analysis techniques in this study used multiple linear regression and the SPSS. The results of the study show that auditor industry specialization has a significant postive effect on audit report lag. Furthermore, audit tenure has a negative but not significant effect on audit report lag and independent commissioners has a significant negative effect on audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Spesialisai Industri, Masa Perikatan Auditor, Komisaris Independen, Audit Report Lag
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anne Sui Elsa
Date Deposited:	15 May 2023 02:10
Last Modified:	15 May 2023 02:10
URI:	http://repository.unsri.ac.id/id/eprint/103130

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