Pengaruh Audit Tenure, Ukuran KAP dan Komite Audit terhadap Audit Report Lag

Dewi, Bunga Patricia (2025) Pengaruh Audit Tenure, Ukuran KAP dan Komite Audit terhadap Audit Report Lag. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to determine the Influence of Audit tenure, KAP Size and Audit
Committee on Audit report lag. This study uses a quantitative approach with
secondary data obtained from the official website of the IDX and each company. In
this study, the independent variables used are Audit tenure, KAP Size and Audit
Committee while the dependent variable is Audit report lag. The population in this
study are transportation and logistics sector companies listed on the Indonesia
Stock Exchange that publish annual reports during 2021-2023. The sampling
technique in this study was carried out using the purposive sampling technique and
the research sample obtained was 30 companies. The analysis method used in this
study is the classical assumption test and panel data regression test using E-Views
12 software. The results of the study indicate that Audit tenure has a negative effect
on Audit report lag, while KAP Size has no effect on Audit report lag. While the
Audit Committee has a positive 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 Chairunnisa, Nurlaila Maysaroh 0408068903
Keywords / Kata Kunci:	Pengaruh Audit Tenure, Ukuran KAP dan Komite Audit Terhadap Audit Report Lag
Subjects:	Audit
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Ms Bunga Patricia
Date Deposited:	24 Jul 2025 03:56
Last Modified:	24 Jul 2025 03:56
URI:	http://repository.umindonesia.ac.id/id/eprint/8094

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