Pengaruh Ukuran KAP, Audit Tenure, Kompleksitas Operasi, dan Corporate Sustainable Management Terhadap Audit Report Lag

Anggraini, Resdiana Dewi (2023) Pengaruh Ukuran KAP, Audit Tenure, Kompleksitas Operasi, dan Corporate Sustainable Management Terhadap Audit Report Lag. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

	Text PENDAHULUAN.pdf Download (980kB)
	Text BAB I.pdf Restricted to Repository staff only Download (594kB) | Request a copy
	Text BAB II.pdf Restricted to Repository staff only Download (365kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (345kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (917kB) | Request a copy
	Text BAB V.pdf Download (181kB)
	Text Daftar Pustaka.pdf Download (419kB)

Abstract

Effect of KAP size, audit tenure, operational complexity, and corporate sustainability
management on audit report lag
XV + 99 pages + 10 tables + 1 figure + 2023 + 11 attachments
Keywords: audit report lag, KAP size, audit tenure, operational complexity, corporate sustainable management

The purpose of this research is to identify, test, and re-analyze the factors that influence audit quality. Factors that affect delays in audit reports are measured using the variables KAP size, audit period, operational complexity, and corporate sustainability management. Research was conducted on mining, food and beverage, plantation companies listed on the Indonesia Stock Exchange in 2021.
The research method used in this study is multiple regression analysis. This type of research is quantitative research and the data used is secondary data obtained from annual reports, financial reports, and sustainability reports. The sampling
method used purposive sampling method with the number of research samples that met the criteria of 63 companies in four years of observation. Data is processed using SPSS (Statistical Product and Service Solution) version 25.
The results of this study indicate that KAP size has a negative effect on audit report lag, audit tenure has a positive effect on audit report lag, operational complexity has no effect on audit report lag, corporate sustainability management has no effect on audit report lag.
Bibliography: 39 (2012 - 2022)

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 Mahmudah, Hadi 04-260585-02
Keywords / Kata Kunci:	Audit report lag, Ukuran KAP, Audit Tenure, Kompleksitas Operasional, Corporate Sustainable Management
Subjects:	Audit
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Ms. Resdiana Dewi Anggraini
Date Deposited:	16 Aug 2023 07:17
Last Modified:	16 Aug 2023 07:17
URI:	http://repository.umindonesia.ac.id/id/eprint/3696

Actions (login required)

View Item