Skripsi

PENGARUH KOMITE AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (STUDI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023)

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This study aims to examine the effect of audit committee, public accounting firm reputation, audit opinion, and firm size on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs a purposive sampling method with a total sample of 108 companies and uses secondary data in the form of annual financial statements obtained from the IDX. The data analysis technique used is panel data regression with the assistance of EViews 12 software. The results indicate that the audit committee, public accounting firm reputation, audit opinion, and firm size have a negative effect on audit report lag. Simultaneously, all independent variables significantly affect audit report lag. These findings suggest that an effective audit committee, a reputable public accounting firm, an unqualified audit opinion, and larger firm size can accelerate the audit completion process and reduce audit report lag.

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Availability

Detail Information

Series Title

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Call Number

T1933092026

Publisher

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

Collation

xviii, 99 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 Ekonomi Akuntansi
Kantor Akuntan Publik (KAP) – Reputasi Auditor

Specific Detail Info

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Statement of Responsibility

KA

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