文章基本信息

标题：AUDITOR CHARACTERISTICS AND AUDIT OPINION DOES AFFECT THE AUDIT REPORT LAG?
本地全文：下载
作者：Ni Kadek Lita Dwiyanti ; Ni Wayan Rustiarini ; Ni Putu Shinta Dewi 等
期刊名称：Akuntansi Dewantara
印刷版ISSN：2550-0376
电子版ISSN：2549-9637
出版年度：2022
卷号：6
期号：1
页码：32-42
DOI：10.26460/ad.v6i1.9576
语种：English
出版社：Universitas Sarjanawiyata Tamansiswa Yogyakarta
摘要：The purpose was to investigate the effect of auditor reputation, audit opinion, auditor switching, audit tenure on audit report lag. This research was conducted at 327 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2019. The analysis technique used is multiple linear regression analysis. The results indicate that auditor reputation, audit opinion, and audit tenure have a negative effect on audit report lag, while auditor switching has a positive effect on audit report lag.