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PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA 2020-2023

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Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The population of this study is property and real estate sector companies listed on the Indonesia Stock Exchange during 2020 2023. The sample of this study amounted to 248 sample data using purposive sampling and using the SPSS application. This study uses multiple linear regression analysis to analyze the data. The results of this study indicate that solvency, company size and audit opinion have an effect on audit report lag. Keyword: Solvability, Company Size, Audit Opinion, Audit Report Lag

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Detail Information

Series Title

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Call Number

T1562762024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xvi, 62 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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