PENGARUH AUDIT COMPLEXITY, OWNERSHIP CONCENTRATION, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFATAR DI BURSA EFEK INDONESIA PERIODE 2017- 2022)
| Main Authors: | Suci Putri Maryani, Asih Handayani |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Publika Citra Media
, 2024
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| Subjects: | |
| Online Access: |
https://jurnal.publikacitramedia.com/index.php/jna/article/view/19 https://jurnal.publikacitramedia.com/index.php/jna/article/view/19/10 |
| ctrlnum |
article-19 |
|---|---|
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH AUDIT COMPLEXITY, OWNERSHIP CONCENTRATION, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFATAR DI BURSA EFEK INDONESIA PERIODE 2017- 2022)</title><creator>Suci Putri Maryani</creator><creator>Asih Handayani</creator><subject lang="en-US">Audit complexity</subject><subject lang="en-US">Ownership Concentration</subject><subject lang="en-US">Financial distress</subject><subject lang="en-US">Audit Report Lag</subject><description lang="en-US">This research aims to determine the effect of audit complexity, ownership concentration and financial distress on Audit report lag in property and real estate sector companies listed on the Indonesian stock exchange in 2027-2022. The research method used is a quantitative method. The population in this study was 78 property and real estate companies listed on the Indonesian stock exchange in 2017 - 2022. The sample in this study was 16 companies. A total of 96 financial report data using the purposive sampling method as a sampling technique. Hypothesis testing in this research uses panel data regression analysis using E Views software version 12. The research results show that simultaneously audit complexity, ownership concentration and financial distress influence Audit report lag. Meanwhile, audit complexity partially influences Audit report lag, but ownership concentration and financial distress do not influence Audit report lag.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-01-27</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/19</identifier><identifier>10.62237/jna.v1i1.19</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 1 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 1 Januari Tahun 2024; 187-201</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/19/10</relation><rights lang="en-US">Copyright (c) 2024 Suci Putri Maryani, Asih Handayani</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-19</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Suci Putri Maryani Asih Handayani |
| title |
PENGARUH AUDIT COMPLEXITY, OWNERSHIP CONCENTRATION, DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFATAR DI BURSA EFEK INDONESIA PERIODE 2017- 2022) |
| publisher |
Publika Citra Media |
| publishDate |
2024 |
| topic |
Audit complexity Ownership Concentration Financial distress Audit Report Lag |
| url |
https://jurnal.publikacitramedia.com/index.php/jna/article/view/19 https://jurnal.publikacitramedia.com/index.php/jna/article/view/19/10 |
| contents |
This research aims to determine the effect of audit complexity, ownership concentration and financial distress on Audit report lag in property and real estate sector companies listed on the Indonesian stock exchange in 2027-2022. The research method used is a quantitative method. The population in this study was 78 property and real estate companies listed on the Indonesian stock exchange in 2017 - 2022. The sample in this study was 16 companies. A total of 96 financial report data using the purposive sampling method as a sampling technique. Hypothesis testing in this research uses panel data regression analysis using E Views software version 12. The research results show that simultaneously audit complexity, ownership concentration and financial distress influence Audit report lag. Meanwhile, audit complexity partially influences Audit report lag, but ownership concentration and financial distress do not influence Audit report lag. |
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