PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

FERDIANSYAH, M NADI and Burhanuddin, Burhanuddin and Gozali, Efva Octavina Donata (2020) PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of industry type, company size and auditor turnover on the audit report lag of LQ 45 companies listed on the Indonesian stock exchange for the period 2014-2018. This type of research uses a quantitative method which uses secondary data in the form of corporate financial reports that are in the LQ 45 index audited for the period 2014-2018. The research sample was determined using purposive sampling with a total of 150 samples. The data collection method uses the documentation method. Data processing was carried out by means of descriptive statistical analysis, first classical assumption test and then hypothesis testing. The software used in data processing is SPSS 25. The results showed that the variable type of industry has an effect on the audit report lag, the firm size variable has no effect on the audit report lag and the auditor turnover variable has an effect on the audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Jenis Industri, Ukuran Perusahaan, Pergantian Auditor
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 7761 not found.
Date Deposited:	21 Sep 2020 07:37
Last Modified:	21 Sep 2020 07:37
URI:	http://repository.unsri.ac.id/id/eprint/35348

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