PENGARUH PROFITABILITAS, AUDITOR SWITCHING, UKURAN KAP DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Tambang Yang Terdaftar di BEI Tahun 2015-2019)

OKTAFIANA, OLIVIA (2021) PENGARUH PROFITABILITAS, AUDITOR SWITCHING, UKURAN KAP DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Tambang Yang Terdaftar di BEI Tahun 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to analyze the effect of profitability, auditor switching, kap size and audit committee on audit report lag. This research is quantitative research. The data source used is secondary data in the form of financial and annual company reports. The population used in the study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purposive sampling technique and obtained 32 companies as sample with 135 observational data. The data analysis method used is multiple regression analysis using the Statistical Package for Social Science (SPSS) program version 20. In this study, the audit report lag is calculated by adding up the days needed to obtained 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 result of this study indicated that profitability have a negative effect on audit report lag. Meanwhile, auditor switching, kap size and audit committee has no effect on audit report lag.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Profitability, Auditor Switching, KAP Size, Committee Audit and Audit Report Lag.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 17 May 2022 08:34
Last Modified: 17 May 2022 08:34
URI: https://repository.ump.ac.id:80/id/eprint/11628

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