Pengaruh Ukuran KAP, Audit Tenure, Kompleksitas Operasi, dan Corporate Sustainable Management Terhadap Audit Report Lag

Anggraini, Resdiana Dewi (2023) Pengaruh Ukuran KAP, Audit Tenure, Kompleksitas Operasi, dan Corporate Sustainable Management Terhadap Audit Report Lag. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Effect of KAP size, audit tenure, operational complexity, and corporate sustainability management on audit report lag XV + 99 pages + 10 tables + 1 figure + 2023 + 11 attachments Keywords: audit report lag, KAP size, audit tenure, operational complexity, corporate sustainable management The purpose of this research is to identify, test, and re-analyze the factors that influence audit quality. Factors that affect delays in audit reports are measured using the variables KAP size, audit period, operational complexity, and corporate sustainability management. Research was conducted on mining, food and beverage, plantation companies listed on the Indonesia Stock Exchange in 2021. The research method used in this study is multiple regression analysis. This type of research is quantitative research and the data used is secondary data obtained from annual reports, financial reports, and sustainability reports. The sampling method used purposive sampling method with the number of research samples that met the criteria of 63 companies in four years of observation. Data is processed using SPSS (Statistical Product and Service Solution) version 25. The results of this study indicate that KAP size has a negative effect on audit report lag, audit tenure has a positive effect on audit report lag, operational complexity has no effect on audit report lag, corporate sustainability management has no effect on audit report lag. Bibliography: 39 (2012 - 2022)

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