PURNAMA, SINTA (2020) PENGARUH AUDIT TENURE, AUDITOR SWITCHING DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to examine the effect of audit tenure, auditor switching and
financial distress on audit report lag. The sample in this study was mining sector
manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.
The data collection method used purposive sampling. The analytical method used
in this study is the method of multiple linear regression analysis. The results of
this study indicate that the financial distress variable has a positive effect on audit
report lag while audit tenure and auditor switching have no effect on audit report
lag.
| Dosen Pembimbing: | INAYATI, NUR ISNA | nidn0605069201 |
|---|---|
| Item Type: | Thesis (S1) |
| Uncontrolled Keywords: | Audit Tenure, Auditor Switching, Financial Distress and Audit Report Lag |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | wulan |
| Date Deposited: | 31 Oct 2022 03:39 |
| Last Modified: | 17 Dec 2024 03:54 |
| URI: | http://repository.ump.ac.id/id/eprint/14652 |
