PENGARUH BANKRUPTCY PREDICTION, PROFITABILITAS, SPESIALISASI INDUSTRI AUDITOR, DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2017-2021)

RAHAYU, SEPTIA and Adhitama, Fardinant (2003) PENGARUH BANKRUPTCY PREDICTION, PROFITABILITAS, SPESIALISASI INDUSTRI AUDITOR, DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of bankruptcy prediction, profitability, auditor industry specialization, and audit complexity on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is the manufacturing sector companies consumer non-cyclicals 57 companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique in this study uses a purposive sampling technique. Based on purposive sampling technique, there are 130 samples in the form of annual reports of 26 companies in the manufacturing sector consumer non-cyclicals listed on the Indonesia Stock Exchange in 2017-2021. The data analysis technique used is multiple regression analysis using SPSS version 29 software. The test results show that the variable bankruptcy prediction, profitability, auditor industry specialization and audit complexity have an effect on audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Bankruptcy Prediction, Profitabilitas, Spesialisasi Industri Auditor, Kompleksitas Audit, Audit Report Lag
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Septia Rahayu
Date Deposited:	17 May 2023 01:54
Last Modified:	17 May 2023 01:54
URI:	http://repository.unsri.ac.id/id/eprint/103440

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