PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS DI PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

AKBAR, M TAUFIK and Aspahani, Aspahani (2023) PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS DI PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

Audit report lag is the time lag between the company's closing year report and the auditor's completion schedule for the audited financial report. This research is a type of quantitative research with the purpose to finding out the influence of Financial Distress, Audit Opinion and Profitability on Audit Report Lag. Sample used in this research is State Owned Companies listed on the Indonesian Stock Exchange 2019-2021. The type of data used in this research is quantitive data obtained from documentation and literature studies. In this research, the data sources used in data collection include secondary data. The results of this research show data using calculations through the SPSS application regarding the influence of Financial Distress, Audit Opinion and Profitability on Audit Report Lag which has been discussed, then the author draw the conclusion that Financial Distress, Audit Opinion and Profitability have no effect on Audit Report Lag in State Owned Companies Listed on the Indonesian Stock Exchange in 2019-2021.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Opini Audit, Profitabilitas, Audit Report Lag
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M Taufik Akbar
Date Deposited:	28 Dec 2023 03:33
Last Modified:	28 Dec 2023 03:33
URI:	http://repository.unsri.ac.id/id/eprint/137116

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