PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2019)

BAKHTIAR, YUSUF (2021) PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the effect of audit tenure, financial distress, the complexity of the company's operations and audit quality on audit report lag. This research is a quantitative research. Sources of data taken from the company's annual financial statements. The sample used in this study were mining companies listed on the Indonesia Stock Exchange in 2015 – 2019. Sampling was carried out using a purposive sampling technique and 38 companies samples were obtained with 190 observational data. The results of this study indicate that audit tenure, the complexity of the company's operations and audit quality have no effect on audit report lag. While financial distress has an effect on audit report lag.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Audit Tenure, financial distress, complexity of company operations, audit quality, audit report lag
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Iin Hayuningtyas
Date Deposited: 28 Apr 2022 03:21
Last Modified: 28 Apr 2022 03:21
URI: https://repository.ump.ac.id:80/id/eprint/11522

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