Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)

Kompleksitas Operasi, Reputasi Kap, Ukuran Perusahaan, Leverage Terhadap Audit Report Lag Pada Perusahaan Sub Sektor Makanan Dan Minuman Tahun 2017-2020

Nur Khalipah Sanova (Universitas Gunung Leuser)
Rina Malahayati (Universitas Gunung Leuser)
Desi Aramana (Universitas Gunung Leuser)

Article Info

Publish Date
17 Sep 2022

Abstract

This study aims to test the complexity of operations, reputation of KAP, the size firm, leverage impact on audit report lag. The population in this study was a food and beverage sub-sector company during 2017-2020 which amounted to 30 companies. Data analysis in this study is descriptive statistics, Multiple Linear Regression analysis, R coefficient of determination, and tested T. The results showed that operating complexity and leverage had no effect on audit report lag whereas reputation and size firm had an effect on audit report lag.

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Journal Info
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Website

Abbrev

sintamai

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...