KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Pergantian Auditor, Opini Audit dan Ukuran KAP terhadap Audit Report Lag

Veronika Loda (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

This study aims to examine the effect of auditor turnover, audit opinion, and Kap size on audit report lag. The sample used in this study were companies listed on the Indonesia Stock Exchange for the 2017-2019 period with a population of 66 and a sample of 47 companies. The sample was carried out using purposive sampling method with data analysis method using panel data multiple regression method. The results of this study indicate that audit opinion has a negative effect on audit report lag. Meanwhile, auditor turnover and the size of the Public Accounting Firm have no effect on audit report lag

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...