Skripsi

DETERMINASI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2021-2024

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This study aims to examine the effect of firm operational complexity, auditor specialization, and profitability on audit report lag using a quantitative approach and secondary data obtained from audited annual reports. The population consists of all consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. The sample includes 83 companies selected through purposive sampling over four years of observation, resulting in 332 firm-year observations. The independent variables are operational complexity, auditor specialization, and profitability, while the dependent variable is audit report lag. The findings indicate that operational complexity and profitability have no significant effect on audit report lag, whereas auditor specialization has a negative and significant effect, suggesting that auditors with industry-specific expertise can accelerate the completion of the audit process.

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Detail Information

Series Title

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Call Number

T1931502026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 121 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

laporan keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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