Fitri, Dita Anggia Lailatul (2025) DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN CONSUMER CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2022-2023. Undergraduate thesis, Universitas Pembangunan Nasional “Veteran” Jawa Timur.
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Abstract
The purpose of this study was to test and analyze key audit matters, audit opinion, audit fees, and reputation of the public accounting firm on audit report lag in consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. This study uses quantitative methods in the form of secondary data. The research population was 154 companies and the sample determination used purposive sampling, so that 75 company samples were obtained. The research method uses Partial Least Square Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of this study indicate that key audit matters and reputation of the public accounting firm do not affect audit report lag, while audit opinion and audit fees can affect audit report lag.
| 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: | Dita Anggia Lailatul Fitri | ||||||||
| Date Deposited: | 05 Jun 2025 06:58 | ||||||||
| Last Modified: | 05 Jun 2025 06:58 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/37113 |
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