TIKA APRIANTI, NIM. 222018079 (2022) Pengaruh Reputasi Auditor, Pergantian Auditor dan Ukuran Perusahaan Terhadap Audit Report Lag Studi Empiris Pada Perusahaan Pertambangan Sektor Batubara Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Skripsi thesis, Universitas Muhammadiyah Palembang.

Preview	Text 222018079_BAB I_DAFTAR PUSTAKA.pdf - Published Version Download (1MB) | Preview
	Text 222018079_BAB II.pdf - Published Version Restricted to Repository staff only Download (399kB)
	Text 222018079_BAB III.pdf - Published Version Restricted to Repository staff only Download (622kB)
	Text 222018079_BAB IV.pdf - Published Version Restricted to Repository staff only Download (527kB)
	Text 222018079_BAB V.pdf - Published Version Restricted to Repository staff only Download (11kB)
	Text 222018079_Cover_sampai _Lampiran.pdf - Published Version Restricted to Repository staff only Download (3MB)
	Text 222018079_DAFTAR PUSTAKA.pdf - Published Version Restricted to Repository staff only Download (155kB)
	Text 222018079_LAMPIRAN.pdf - Published Version Restricted to Repository staff only Download (2MB)

Abstract

Tika Aprianti /222018079/2022/ The Effect of Auditor Reputation, Auditor Change and Company Size on Audit Report Lag in Coal Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019 The formulation of the problem in this study is 1) How is the Effect of Auditor Reputation, Auditor Change and Company Size on Audit Report Lag in Coal Sector Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. 2) How is the Effect of Auditor Reputation on Audit Report Lag in Coal Sector Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. 3) How is the Effect of Auditor Change on Audit Report Lag in Coal Sector Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. 4) How Does Company Size Affect Audit Report Lag in Coal Sector Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. The purpose of this study is to find out 1) The Effect of Auditor Reputation, Auditor Change and Company Size on Audit Report Lag in Coal Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. 2) The Effect of Auditor Reputation on Audit Report Lag in Coal Sector Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. 3) The Effect of Auditor Changes on Audit Report Lag in Coal Sector Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. 4) The Influence of Company Size on Audit Report Lag in Coal Sector Mining Companies Listed on the Indonesia Stock Exchange in 2017-2019. The type of research used is associative research. The data used is secondary data. The sample in this study was shown to 25 coal sector mining companies listed on the Indonesian stock exchange in 2017-2019. The data collection method is document analysis. The data analysis method in this research is qualitative and quantitative analysis. The data analysis technique was assisted by the Statistical Program For Special Science (SPSS) software. The results of this study indicate that 1) together auditor reputation, auditor turnover and company size affect audit report lag in coal mining companies listed on the Indonesia Stock Exchange in 2017-2019. 2) partially auditor reputation has no significant effect on audit report lag in coal mining companies listed on the Indonesia Stock Exchange in 2017-2019. 3) Partially, the change of auditors has no effect on audit report lag in coal mining companies listed on the Indonesia Stock Exchange in 2017-2019. 4) partially company size has a significant effect on audit report lag in coal mining companies listed on the Indonesia Stock Exchange in 2017-2019. Keywords: Auditor Reputation, Auditor Change, Company Size and Audit Report Lag

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing : 1. Welly, S.E.,M.Si 2. Kurnia Krisna Hari, S.E.,M.Si
Uncontrolled Keywords:	Reputasi Auditor, Pergantian Auditor, Ukuran Perusahaan dan Audit Report Lag
Subjects:	Ekonomi dan Bisnis Akuntansi > audit
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	30 Mar 2022 02:04
Last Modified:	30 Mar 2022 02:04
URI:	http://repository.um-palembang.ac.id/id/eprint/19929

Actions (login required)

View Item