PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN, FINANCIAL DISTRESS DAN FEE AUDIT TERHADAP AUDIT REPORT LAG (STUDI KASUS DI PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

SARI, AULIA DIANA and Aspahani, Aspahani (2024) PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN, FINANCIAL DISTRESS DAN FEE AUDIT TERHADAP AUDIT REPORT LAG (STUDI KASUS DI PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test and analyze the influence of the complexity of company operations, financial distress, and audit fees on audit report lag. The population used in this study is property & real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Based on the purposive sampling method, a sample of 160 samples was obtained with data sources in the form of annual reports and company financial statements. The data analysis in this study uses descriptive analysis, classical assumption testing and hypothesis testing using the multiple linear regression method with the help of Software Statistical Program for Social (SPSS) version 29. The results of the study show that the complexity of the company's operations has a positive effect on audit report lag. Meanwhile, financial distress and audit fees have a negative effect on audit report lag. In addition, it can be proven that the variables of the company's operational complexity, financial distress, and audit fees simultaneously have a significant effect of 83.1% on audit report lag

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Kompleksitas Operasi Perusahaan, Financial Distress, Fee Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	AULIA DIANA SARI
Date Deposited:	18 Jul 2024 06:54
Last Modified:	18 Jul 2024 06:54
URI:	http://repository.unsri.ac.id/id/eprint/151679

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