PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN PERGANTIAN MANAJEMEN TERHADAP AUDIT REPORT LAG

Khairunisa Putri Susanto, - (2024) PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN PERGANTIAN MANAJEMEN TERHADAP AUDIT REPORT LAG. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, opini audit dan pergantian manajemen terhadap audit report lag. Populasi penelitian ini meliputi sektor perusahaan properti & real estate, energi, transportasi & logistik, kesehatan dan konsumer primer yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan didapatkan data sebanyak 37 perusahaan sebagai sampel penelitian. Metode penelitian yang digunakan yaitu metode penelitian deskriptif dengan pendekatan kuantitatif, data yang dianalisis dengan Structural Equation Model (SEM) dengan metode Partial Least Square (PLS). Hasil dari penelitian ini adalah variabel ukuran perusahaan tidak berpengaruh terhadap audit report lag, variabel opini audit tidak berpengaruh terhadap audit report lag dan variabel pergantian manajemen berpengaruh positif terhadap audit report lag. This study aims to determine the effect of company size, audit opinion and management changes on audit report lag. The population of this study is property & real estate, energy, transportation & logistics, health and primary consumer company sectors listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sampling method used was purposive sampling and obtained data for 37 companies as research samples. The research method used is descriptive research method with a quantitive approach, the data analyzed by Structural Equation Model (SEM) dengan metode Partial Least Square (PLS). The result of this study are company size variables has no effect on audit report lag, audit opinion variables has no effect on audit report lag, and management changes has a positive effect on audit report lag.

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: https://scholar.google.com/citations?view_op=new_articles&hl=en&imq=KHAIRUNISA+PUTRI# SINTA ID : 6682524 SINTA ID : 6140348
Uncontrolled Keywords: Ukuran Perusahaan, Opini Audit, Pergantian Manajemen, Audit Report lag Company Size, Audit Opinion, Management Changes, Audit Report Lag.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Khairunisa Putri Susanto
Date Deposited: 18 Sep 2024 15:42
Last Modified: 18 Sep 2024 15:42
URI: http://repository.upi.edu/id/eprint/124935

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