PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG : Perusahaan Sektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020

Fanni Ardesya, - (2022) PENGARUH FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG : Perusahaan Sektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress dan Opini Audit Terhadap Audit Report Lag. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah perusahaan 41 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2016 sampai 2020. Data yang digunakan adalah data sekunder. Hasil pengujian hipotesis menunjukan bahwa (1) financial distress tidak berpengaruh signifikan terhadap audit report lag; (2) opini audit berpengaruh terhadap audit report lag; (3) financial distress dan opini auditsecara simultan berpengaruh terhadap audit report lag. ABSTRACT This study aims to determine the effect of Financial Distress and Audit Opinion on Audit Report Lag. The sampling method used is purposive sampling with 41 companies in the property and real estate sector listed on the Indonesia Stock Exchange in the period 2016 to 2020. The data used is secondary data. The results of hypothesis testing show that (1) financial distress has no significant effect on audit report lag; (2) audit opinion has an effect on audit report lag; (3) financial distress and audit opinion simultaneously affect the audit report lag.

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Item Type:	Thesis (S1)
Additional Information:	ID SINTA Dosen Pembimbing: 1. Arim Nasim 6009264
Uncontrolled Keywords:	Audit Report Lag, Financial Distress, Opini Audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Fanni Ardesya
Date Deposited:	18 Aug 2022 02:23
Last Modified:	18 Aug 2022 02:23
URI:	http://repository.upi.edu/id/eprint/75860

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