Neyza, Gisella Chantika (2024) Pengaruh Audit Tenure, Audit Fee, Ukuran Perusahaan, Dan Auditor Switching Terhadap Audit Report Lag Dan Kualitas Audit Pada Perusahaan Property & Real Estate Yang Terdaftar di BEI Tahun 2018-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of the study was to test and analyze audit tenure, audit fees, company size, and auditor switching against audit report lag and audit quality in property & real estate companies listed on the IDX in 2018-2022. This study used quantitative methods in the form of secondary data. The study population was 84 companies and the sample determination used purposive sampling, so that 24 company samples were obtained. The research method uses SEM-PLS with the help of SmartPLS 3.0 software. The results of this study show that audit tenure, company size, and auditor switching have a contribution to audit report lag, while audit fees do not contribute to audit report lag. Audit tenure has a contribution to audit quality, while audit fees, company size, and auditor switching do not contribute to audit quality. Keywords: Audit Tenure, Audit Fee, Company Size, Auditor Switching, Audit Report Lag, Audit Quality
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Gisella Chantika Neyza | ||||||||
| Date Deposited: | 29 May 2024 03:16 | ||||||||
| Last Modified: | 29 May 2024 03:16 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/23248 |
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