KHOLIFAH, NUR (2025) PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG. S1 thesis, Universitas Mercu Buana.
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Abstract
The auditor's delay in completing his audit report, known as “audit report lag”, can result in hampered decision making for stakeholders. This study aims to determine the effect of Audit Tenure, Financial Distress, and Audit Opinion on Audit Report lag in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange for the period 2019-2023, totaling 51 companies. The sample technique used was purposive sampling, so that in this study there were 27 companies with a total of 135 financial reports. The method used in this research is descriptive quantitative, with the data analysis technique using multiple linear regression analysis. The results of this study are audit tenure and audit opinion have an effect on audit report lag, while financial distress has no effect on audit report lag.. Keywords: Audit Tenure, Financial Distress, Audit Opinion, Audit Report Lag. Keterlambatan auditor dalam menyelesaikan laporan auditnya, yang dikenal sebagai "audit report lag", dapat berakibat pada pengambilan keputusan yang terhambat bagi para pemangku kepentingan. Penelitian ini bertujuan untuk mengetahui Pengaruh Audit Tenure, Financial Distress, dan Opini Audit Terhadap Audit Report lag pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2019-2023 yang berjumlah 51 perusahaan. Teknik sample yang digunakan adalah purposive sampling, sehingga pada penelitian ini sebanyak 27 perusahaan dengan jumlah laporan keuangan sebanyak 135. Metode yang digunakan pada penelitian ini adalah kuantitatif deskriptif, dengan Teknik aalisis data menggunakan analisis regresi linear berganda. Hasil dari penelitian ini adalah audit tenure dan opini audit berpengaruh terhadap audit report lag, sedangkan financial distress tidak berpengaruh terhadap audit report lag. Kata Kunci : Audit Tenure, Financial Distress, Opini Audit, Audit Report Lag.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 181 |
| NIM/NIDN Creators: | 43221010004 |
| Uncontrolled Keywords: | Audit Tenure, Financial Distress, Audit Opinion, Audit Report Lag |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 26 Sep 2025 01:30 |
| Last Modified: | 26 Sep 2025 01:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98066 |
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