PENGARUH AUDIT TENURE, AUDITOR SWITCHING, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

SAPUTRI, ERIANA RISKA (2021) PENGARUH AUDIT TENURE, AUDITOR SWITCHING, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the effect of audit tenure, auditor switching, auditor reputation and financial distress on audit report lag. This research is a quantitative research. The data source used is secondary data in the form of financial and annual company reports. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purosive sampling technique and obtained 28 companies as samples with 140 observational data. The data analysis method used is multiple regression analysis using the Statistical Package for Social Sciences (SPSS) program version 23. In this study, the audit report lag is calculated by adding up the days needed to obtain the independent auditor's report on the annual financial statements, since the closing date of the book. namely 31 December until the issuance date of the auditor's report. The results of this study indicated that audit tenure and financial distress have a positive effect on audit report lag. Auditor reputation has a negative effect on audit report lag. Meanwhile, auditor switching has no effect on audit report lag.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Audit Tenure, Auditor Switching, Auditor Reputation, Financial Distress, Audit Report Lag.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 30 Mar 2022 01:34
Last Modified: 30 Mar 2022 01:34
URI: https://repository.ump.ac.id:80/id/eprint/11210

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