Nurfadzilah, Anisa (2026) PENGARUH AUDIT TENURE, KOMITE AUDIT DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to analyze the effect of Audit Tenure, Audit Committee, and Audit Opinion on Audit Report Lag. This quantitative study uses secondary data in the form of annual reports from companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling technique used was purposive sampling based on predetermined criteria, resulting in 24 companies with a total of 72 data observations. Data analysis was conducted through descriptive statistics, panel data regression model selection, classical assumption testing, and hypothesis testing using Eviews 12. The results show that partially, Audit Tenure and Audit Opinion have a negative but not significant effect on Audit Report Lag, while Audit Committee has a positive but not significant effect on Audit Report Lag. Simultaneously, the three independent variables also have no significant effect on Audit Report Lag.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Putri, Anisa 0419126403 |
| Keywords / Kata Kunci: | Audit Tenure, Komite Audit, Opini Audit, Audit Report Lag |
| Subjects: | Audit |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms Anisa Nur |
| Date Deposited: | 11 Aug 2026 03:34 |
| Last Modified: | 11 Aug 2026 03:34 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10505 |
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