Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)

Pengaruh Laba Rugi Perusahaan, Pergantian Manajemen, Dan Financial Distress Terhadap Audit Report Lag

Susanti, Dewi Sri (Unknown)
Challen, Auliffi Ermian (Unknown)
Elmanizar, Elmanizar (Unknown)
Ikhsan, Arfan (Unknown)

Article Info

Publish Date
30 Jan 2023

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

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
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), ...