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Skripsi

PENGARUH KOMITE AUDIT, AUDITOR SPESIALISASI INDUSTRI, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia pada tahun 2018-2020).

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This study aims to examine the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used is purposive sampling and obtained as many as 33 companies. The results of the study stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag.

Availability
Inventory Code Barcode Call Number Location Status
2307005893T70256T702562021Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T702562021
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 60 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
Other version/related

No other version available

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