eprintid: 124935
rev_number: 13
eprint_status: archive
userid: 209844
dir: disk0/00/12/49/35
datestamp: 2024-09-18 15:42:56
lastmod: 2024-09-18 15:42:56
status_changed: 2024-09-18 15:42:56
type: thesis
metadata_visibility: show
creators_name: Khairunisa Putri Susanto, -
creators_nim: NIM2009475
creators_id: khairunisaputri015@upi.edu
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Indah Fitriani, SE., Ak., M.Ak., CA., ChFl, -
contributors_name: Mimin Widaningsih, S.Pd., M.Si., ChFl., -
contributors_nidn: NIDN0014097705
contributors_nidn: NIDN0001077908
contributors_id: indah.fitriani@upi.edu
contributors_id: mimin.widaningsih@upi.edu
title: PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN PERGANTIAN MANAJEMEN TERHADAP AUDIT REPORT LAG
ispublished: pub
subjects: HD61
subjects: L1
divisions: AK
full_text_status: restricted
keywords: Ukuran Perusahaan, Opini Audit, Pergantian Manajemen, Audit Report lag

Company Size, Audit Opinion, Management Changes, Audit Report Lag.
note: https://scholar.google.com/citations?view_op=new_articles&hl=en&imq=KHAIRUNISA+PUTRI#
SINTA ID : 6682524
SINTA ID : 6140348
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.
date: 2024-07-09
date_type: published
institution: Universitas Pendidikan Indonesia
department: KODEPRODI62201#Akuntansi_S1
thesis_type: other
thesis_name: other
official_url: http://repository.upi.edu
related_url_url: http://perpustakaan.upi.edu
citation:   Khairunisa Putri Susanto, -  (2024) PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN PERGANTIAN MANAJEMEN TERHADAP AUDIT REPORT LAG.  S1 thesis, Universitas Pendidikan Indonesia.   
document_url: http://repository.upi.edu/124935/1/S_PEA_2009475_Title.pdf
document_url: http://repository.upi.edu/124935/2/S_PEA_2009475_Chapter1.pdf
document_url: http://repository.upi.edu/124935/3/S_PEA_2009475_Chapter2.pdf
document_url: http://repository.upi.edu/124935/4/S_PEA_2009475_Chapter3.pdf
document_url: http://repository.upi.edu/124935/5/S_PEA_2009475_Chapter4.pdf
document_url: http://repository.upi.edu/124935/6/S_PEA_2009475_Chapter5.pdf
document_url: http://repository.upi.edu/124935/7/S_PEA_2009475_Appendix.pdf