Skripsi

PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN, FINANCIAL DISTRESS DAN FEE AUDIT TERHADAP AUDIT REPORT LAG (STUDI KASUS DI PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

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This study aims to test and analyze the influence of the complexity of company operations, financial distress, and audit fees on audit report lag. The population used in this study is property & real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Based on the purposive sampling method, a sample of 160 samples was obtained with data sources in the form of annual reports and company financial statements. The data analysis in this study uses descriptive analysis, classical assumption testing and hypothesis testing using the multiple linear regression method with the help of Software Statistical Program for Social (SPSS) version 29. The results of the study show that the complexity of the company's operations has a positive effect on audit report lag. Meanwhile, financial distress and audit fees have a negative effect on audit report lag. In addition, it can be proven that the variables of the company's operational complexity, financial distress, and audit fees simultaneously have a significant effect of 83.1% on audit report lag

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Availability

Detail Information

Series Title

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Call Number

T1516792024

Publisher

Indralaya : Prodi Akuntansi, Pemeriksaan Akuntan., 2024

Collation

x, 73 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Pemeriksaan Akuntan

Specific Detail Info

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Statement of Responsibility

KA

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