Skripsi

PENGARUH AUDITOR SWITCHING, JENIS INDUSTRI, OWNERSHIP CONCENTRATION DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG PERIODE 2016-2020

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Penilaian

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The purpose of this study is to empirically examine and analyze the influence of auditor switching, type of industry, ownership concentration and financial distress on audits report lags. The type of data used in this study is secondary data in the form of the company's annual report. The population used is all companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with a total of 783 companies. The data collection method used is purposive sampling method with a total sample of 53 companies. The following research uses multiple linear regression analysis with the use of SPSS version 24.0 program. The results of the study indicate that auditor switching and financial distress have a positive influence towards audit report lag, while industry type and ownership concentration have no influence towards audit report lag.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003500	T77868	T778682022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T778682022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xvi, 100 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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