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PENGARUH AUDIT FEE, LEVERAGE DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE PERIODE 2018-2021)

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The objective of this research is to test the impact of audit fees, leverage, and audit complexity on Audit Report Lag. The data employed in this study consists of secondary data (panel data), gathered from the Indonesia Stock Exchange and the websites of individual companies. Sample selection was conducted through purposive sampling, resulting in a total of 88 observations, which were subsequently analyzed using SPSS version 26. This study utilized quantitative methods, employing multiple linear regression analysis techniques. The findings of this research indicate that audit fees do not have a significant effect on audit report lag, whereas leverage has a negative influence on audit report lag, and audit complexity has a positive impact on audit report lag. Furthermore, this study incorporated profitability and company size as control variables, and the results revealed a negative association with audit report lag.

Availability
Inventory Code Barcode Call Number Location Status
2307005756T128889T1288892023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1288892023
Publisher
Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi.,
Collation
xvii, 61 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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