PENGARUH AUDIT FEE, LEVERAGE DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2018-2021)

RHISHA, GRETASYA SACHIO and Hakiki, Arista and Khamisah, Nur (2023) PENGARUH AUDIT FEE, LEVERAGE DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2018-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

The objective of this research is to test the impact of audit fees, leverage, and audit complexity on Audit Report Lag. The data employed in this study consists of secondary data (panel data), gathered from the Indonesia Stock Exchange and the websites of individual companies. Sample selection was conducted through purposive sampling, resulting in a total of 88 observations, which were subsequently analyzed using SPSS version 26. This study utilized quantitative methods, employing multiple linear regression analysis techniques. The findings of this research indicate that audit fees do not have a significant effect on audit report lag, whereas leverage has a negative influence on audit report lag, and audit complexity has a positive impact on audit report lag. Furthermore, this study incorporated profitability and company size as control variables, and the results revealed a negative association with audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	PENGARUH AUDIT,PERUSAHAAN
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Gretasya Sachio Rhisha
Date Deposited:	20 Sep 2023 07:57
Last Modified:	20 Sep 2023 07:57
URI:	http://repository.unsri.ac.id/id/eprint/128889

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