PENGARUH AUDITOR SWITCHING, JENIS INDUSTRI, OWNERSHIP CONCENTRATION DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG PERIODE 2016-2020

VERONICA, TASIA and Saftiana, Yulia and Kalsum, Umi (2022) PENGARUH AUDITOR SWITCHING, JENIS INDUSTRI, OWNERSHIP CONCENTRATION DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG PERIODE 2016-2020. Undergraduate thesis, Sriwijaya Universitas.

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Abstract

The purpose of this study is to empirically examine and analyze the influence of auditor switching, type of industry, ownership concentration and financial distress on audits report lags. The type of data used in this study is secondary data in the form of the company's annual report. The population used is all companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with a total of 783 companies. The data collection method used is purposive sampling method with a total sample of 53 companies. The following research uses multiple linear regression analysis with the use of SPSS version 24.0 program. The results of the study indicate that auditor switching and financial distress have a positive influence towards audit report lag, while industry type and ownership concentration have no influence towards audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Pengganti
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tasia Veronica
Date Deposited:	26 Aug 2022 07:41
Last Modified:	26 Aug 2022 07:41
URI:	http://repository.unsri.ac.id/id/eprint/77868

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