Analisis Pengaruh Ukuran Perusahaan, Pergantian Auditor, Reputasi Kap, Opini Audit Dan Komite Audit Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Prayitno, Hady and , Eny Kusumawati, S.E., M.M., Ak, CA (2020) Analisis Pengaruh Ukuran Perusahaan, Pergantian Auditor, Reputasi Kap, Opini Audit Dan Komite Audit Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Audit report lag is the length of time the audit is taken from the date of publication of the book to the date of financial reporting. This study aims to analyze differences in company size, change of auditors, winning KAP, auditor's opinion, and audit committee on audit report lag. This research uses quantitative research methods with statistical analysis. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample in this study is a portion of manufacturing companies listed on the Stock Exchange in the 2014-2016 period. Samples were taken by purposive sampling technique. Data obtained through documentation and literature. Data analysis techniques using the classic assumption test and multiple regression analysis, t test, F test, and the coefficient of determination test. The results showed that: (1) The size of the company that was approved was negative to the audit of financial statement report lag in manufacturing companies listed on the IDX. Large companies will complete the audit process faster than smaller companies. Large companies try to reduce audit report lag because these companies are monitored by investors, capital supervisors, and the government; (2) Change of auditor has a positive role in the audit report lag of the financial statements of manufacturing companies listed on the IDX. Change of auditor will extend the audit report lag because the new auditor receives a longer time to accept the audit assignment. This is because of the many procedures issued by the new auditor in the auditing process; (3) KAP's reputation does not apply negatively to audit report lag of financial statements of manufacturing companies listed on the IDX; (4) The auditor's opinion has a negative effect on the audit of audits of financial companies listed on the IDX. Companies that accept a reasonable type of opinion with a qualified opinion or opinion will show a relatively long audit report lag, due to the auditor's opinion giving process which concerns the client, consultation with more senior audit partners or other technical staff and can obtain audit results; (5) The audit committee does not approve the audit report lag of the financial statements of manufacturing companies listed on the IDX.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit Report Lag, Company Size, Auditor Substitution, KAP Reputation, Auditor Opinion, Audit Committee
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HADY PRAYITNO
Date Deposited:	17 Sep 2020 01:41
Last Modified:	17 Sep 2020 01:41
URI:	http://eprints.ums.ac.id/id/eprint/86032

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