Pengaruh Profitabilitas, Fraud, Reputasi Auditor dan Pergantian Auditor Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar Pada Bursa Efek Indonesia Tahun 2018-2021)

Sani, Mutiara (2023) Pengaruh Profitabilitas, Fraud, Reputasi Auditor dan Pergantian Auditor Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar Pada Bursa Efek Indonesia Tahun 2018-2021). Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Mutiara Sani (41183403180065) The Effect of Profitability, Fraud, Auditor Reputation, and Auditor Switching on Audit Report Lag (On Non-primary Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange in 2018-2021) xiv + 124 pages + 13 tables + 1 figure + 10 appendix Keywords : Profitability, Fraud, Auditor Reputation, Auditor Switching and Audit Report Lag The purpose of this study is to determine the effect of profitability, fraud, auditor reputation, and auditor turnover on audit report lag (On non-primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2021). The research method used is descriptive quantitative and has a secondary type of data in the form of financial statements. The samples used in this study were 46 non-primary consumer goods sector companies taken using the purposive sampling method. Data analysis using multiple linear regression analysis with SPSS Version 25.0 program The test result obtained from this study is that profitability negatively affects audit report lag. Fraud has a positive effect on audit report lag, auditor reputation has no effect on audit report lag and auditor turnover has a positive effect on audit report lag. Bibliography : 33 (2010-2022)

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