Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

Pengaruh Laba Rugi Perusahaan, Pergantian Manajemen, Dan Financial Distress Terhadap Audit Report Lag Susanti, Dewi Sri; Challen, Auliffi Ermian; Elmanizar, Elmanizar; Ikhsan, Arfan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.454

Abstract

This study aims to determine the effect of the company profit and loss, management changes, and financial distress on audit report lag. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The sample was used in as many as 20 companies obtained through the purposive sampling method. The data used in this research is secondary data. The method used to analyze the data in this study is multiple linear regression. Based on the results of the study, it was concluded that the company profit and loss had a negative effect on audit report lag, management changes had a positive effect on audit report lag, and financial distress did not affect audit report lag