Skripsi

PENGARUH BANKRUPTCY PREDICTION, PROFITABILITAS, SPESIALISASI INDUSTRI AUDITOR, DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2017-2021)

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Penilaian

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This research aims to examine the effect of bankruptcy prediction, profitability, auditor industry specialization, and audit complexity on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is the manufacturing sector companies consumer non-cyclicals 57 companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique in this study uses a purposive sampling technique. Based on purposive sampling technique, there are 130 samples in the form of annual reports of 26 companies in the manufacturing sector consumer non-cyclicals listed on the Indonesia Stock Exchange in 2017-2021. The data analysis technique used is multiple regression analysis using SPSS version 29 software. The test results show that the variable bankruptcy prediction, profitability, auditor industry specialization and audit complexity have an effect on audit report lag.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307003577	T103440	T1034402023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1034402023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2023

Collation

xvii, 83 hlm.; ilus.; 21 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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