PENGARUH KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia pada tahun 2018-2020)

FARUMI, LARASATI and Wahyudi, Tertiarto and Khamisah, Nur (2022) PENGARUH KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia pada tahun 2018-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. 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 are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used is purposive sampling and obtained as many as 33 companies. The results of the study stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Larasati Farumi
Date Deposited:	20 May 2022 05:41
Last Modified:	20 May 2022 05:41
URI:	http://repository.unsri.ac.id/id/eprint/70256

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