PENGARUH BANKRUPTCY PREDICTION, PROFITABILITAS, SPESIALISASI INDUSTRI AUDITOR, DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI TAHUN 2017-2021)
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Institusion

Universitas Sriwijaya

Author

RAHAYU, SEPTIA
Adhitama, Fardinant

Subject

HG1-9999 Finance 

Datestamp

2023-05-17 01:54:31 

Abstract :
This research aims to examine the effect of bankruptcy prediction, profitability, auditor industry specialization, and audit complexity on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is the manufacturing sector companies consumer non-cyclicals 57 companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique in this study uses a purposive sampling technique. Based on purposive sampling technique, there are 130 samples in the form of annual reports of 26 companies in the manufacturing sector consumer non-cyclicals listed on the Indonesia Stock Exchange in 2017-2021. The data analysis technique used is multiple regression analysis using SPSS version 29 software. The test results show that the variable bankruptcy prediction, profitability, auditor industry specialization and audit complexity have an effect on audit report lag. 

File :
RAMA_62201_01031281924038.pdf
RAMA_62201_01031281924038_TURNITIN.pdf
RAMA_62201_01031281924038_000301862_01.pdf
RAMA_62201_01031281924038_000301862_02.pdf
RAMA_62201_01031281924038_000301862_03.pdf
RAMA_62201_01031281924038_000301862_04.pdf
RAMA_62201_01031281924038_000301862_05.pdf
RAMA_62201_01031281924038_000301862_06_ref.pdf
RAMA_62201_01031281924038_000301862_07_lamp.pdf