Pengaruh Ukuran Perusahaan dan Opini Audit Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 2016-2019)
DOI:
https://doi.org/10.22441/jies.v11i2.16048Kata Kunci:
Ukuran Perusahaan, Opini Audit, Audit Report LagAbstrak
Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan dan opini audit terhadap audit report lag. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan metode kausal. Populasi dalam penelitian ini adalah perusahaan manufaktur di BEI tahun 2016-2019. Pengambilan sampel dalam penelitian ini menggunakan nonprobabilitas purposive sampling. Hasil penelitian menunjukkan bahwa: (1) ukuran perusahaan tidak berpengaruh signifikan terhadap audit report lag, (2) opini audit berpengaruh signifikan terhadap audit report lagi.Unduhan
Referensi
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