Skripsi

PENGARUH AUDIT FEE, JENIS INDUSTRI PERUSAHAAN, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ45 DI INDONESIA PERIODE 2017-2019

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Penilaian

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This research aims to empirically test and determine the influence of audit fees, types of company industries, and complexity of the company’s operation on audit report lag. 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 is LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019 and its total are 135 companies.The sample selection used purposive sampling method and the total sampels are 72 companies. This study used multiple linear regression analysis with SPSS 25.0 program. The results of this study show that audit fees and types of company industries have negative influence towards audit report lag, while the complexity of the company’s operation have positive influence towards audit report lag. Audit fees, types of company industries, and the complexity of the company’s operation simultaneously have significant influence towards audit report lag.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001358	T46958	T469582021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T469582021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xix, 68 hlm.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.1511 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Operasional Perusahaan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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