PENGARUH AUDIT FEE, JENIS INDUSTRI PERUSAHAAN, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45 DI INDONESIA PERIODE 2017-2019

OKTAVIANY, OKTAVIANY and Saftiana, Yulia and Nurullah, Asfeni (2021) PENGARUH AUDIT FEE, JENIS INDUSTRI PERUSAHAAN, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45 DI INDONESIA PERIODE 2017-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test and determine the influence of audit fees, types of company industries, and complexity of the company’s operation on audit report lag. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019 and its total are 135 companies.The sample selection used purposive sampling method and the total sampels are 72 companies. This study used multiple linear regression analysis with SPSS 25.0 program. The results of this study show that audit fees and types of company industries have negative influence towards audit report lag, while the complexity of the company’s operation have positive influence towards audit report lag. Audit fees, types of company industries, and the complexity of the company’s operation simultaneously have significant influence towards audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit fees, type of company industries, complexity of the company’s operation, and audit report lag
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Oktaviany Oktaviany
Date Deposited:	28 May 2021 08:28
Last Modified:	28 May 2021 08:28
URI:	http://repository.unsri.ac.id/id/eprint/46958

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