Pengaruh Reputasi Auditor, Pergantian Auditor, Opini Audit dan Ukuran Perusahaan terhadap audit Terhadap Audit Report Lag studi empiris perusahaan LQ 45 yang terdaftar di BEI tahun 2016-2019

Gewari, Pujiati (2020) Pengaruh Reputasi Auditor, Pergantian Auditor, Opini Audit dan Ukuran Perusahaan terhadap audit Terhadap Audit Report Lag studi empiris perusahaan LQ 45 yang terdaftar di BEI tahun 2016-2019. Skripsi thesis, Universitas Pancasakti Tegal.

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Abstract

The purpose of this study was to examine the effect of auditor reputation, auditor turnover, audit opinion and company size on audit report lag in companies listed in LQ 45. This study uses a sample consisting of 14 companies registered in LQ 45 during the 2015-2018 period that were selected using the purposive sampling method. This research uses a descriptive quantitative approach. The data analysis method used is multiple linear regression analysis using the SPSS version 22 application. The results of this study indicate that partially the auditor's reputation, auditor turnover, audit opinion affect the audit report lag. While the size of the company has no effect on audit report lag. Keywords: auditor reputation, change of auditors, audit opinion, audit report lag

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