Ath Ammar, Naufal Aqiladzaky (2025) PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, DAN AUDIT SWITCHING TERHADAP AUDIT REPORT LAG (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The property and real estate industry in Indonesia plays an important role in the economy driven by rapid economic growth and high urbanization, which increases demand for housing and infrastructure. However, challenges such as land price fluctuations, government policies, and intense competition affect the company's performance. One growing trend is the demand for eco-friendly properties, which is influenced by changing consumer preferences and government policies related to taxes and permits. The audit process by independent auditors is very important to ensure the credibility of the financial statements of property companies, especially related to the audit report lag that occurs due to economic challenges. This study aims to examine the effect of audit tenure, financial distress, and audit switching on audit report lag in Indonesian property companies, which can be influenced by poor financial conditions and auditor changes. This study uses a1quantitative method approach with sampling techniques using1 purposive sampling method. The data processing and analysis technique applied is SPSS (Statistical Package for the Social Sciences) version 25, with the data testing stage consisting of normality test, multicollinearity test, heteroscedastistas test, autocorrelation test, multiple linear regression, hypothesis testing, F test, determinant coefficient test, T test. Based on the test results and hypothesis testing, the results obtained are (1) The effect of audit tenure (X1) on Audit Delay (Y) produces a t_count value of -1.265 with a significance level of 0.213 which can be understood that the significance level is greater than 0.05 so that it can be concluded that there is no effect of audit tenure (X1) on audit delay (Y) in property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023; (2) When viewed from the t test results for the audit switching variable (X2) on Audit Delay (Y) results in a t_count value of 9.183 with a significance level of 0.000 which can be understood that the significance level is smaller than 0.05 so that it can be concluded that there is a negative effect of audit switching (X2) on audit delay (Y) in property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023; (3) Based on testing the effect of financial distress (X3) on Audit Delay (Y) results in a t_count value of 0.925 with a significance level of 0.360 which can be understood that the significance level is greater than 0.05 so that it can be concluded that there is no effect of financial distress (X3) on audit delay (Y) in property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Naufal Aqiladzaky | ||||||||
| Date Deposited: | 21 Jan 2025 06:40 | ||||||||
| Last Modified: | 21 Jan 2025 06:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/34230 |
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