Audit Tenure, Kondisi Keuangan, Dan Jangka Waktu Audit: Menguji Peran Moderasi Opini Audit

Putri, Nesya Ayu Maharani and , Prof. Dr. Zulfikar, S.E., M.Si. (2024) Audit Tenure, Kondisi Keuangan, Dan Jangka Waktu Audit: Menguji Peran Moderasi Opini Audit. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aims to determine the effect of audit tenure, financial distress, profitability and solvency on audit report lag which is moderated by audit opinion. This research is a type of quantitative research using secondary data in the form of financial reports of property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The total sample was 26 property and real estate companies during the 2020-2022 period. The data has met the classical assumption test, and the regression data analysis method is used to test the hypothesis. The research results show that audit tenure has no effect on the audit period, financial distress has no effect on the audit period, profitability has an influence on the audit period, solvency has no influence on the audit period, audit opinion is unable to moderate the influence of audit tenure on the audit period. , audit opinion is able to moderate the influence of profitability on the audit period, and audit opinion is not able to moderate the influence of solvency on the audit period

Item Type:	Thesis (Skripsi)
Additional Information:	Naspub Published
Uncontrolled Keywords:	audit tenure, financial distress, profitabilitas, solvabilitas, opini audit, audit report lag.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	NESYA AYU MAHARANI PUTRI
Date Deposited:	21 May 2024 06:25
Last Modified:	21 May 2024 06:25
URI:	http://eprints.ums.ac.id/id/eprint/124374

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