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dc.contributor.advisorSiregar, Hasan Sakti
dc.contributor.authorAndreas, Johan
dc.date.accessioned2020-06-09T01:29:38Z
dc.date.available2020-06-09T01:29:38Z
dc.date.issued2019
dc.identifier.urihttp://repositori.usu.ac.id/handle/123456789/25913
dc.description99 Halamanen_US
dc.description.abstractPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh audit tenure, reputasi auditor, opini audit dan kualitas sistem pengendalian internal terhadap audit report lag. Jenis penelitian ini adalah penelitian sebab akibat (causal research). Pengujian hipotesis dilakukan dengan analisis regresi linier berganda yang menggunakan alat bantu pengolahan data dengan program aplikasi SPSS. Variabel independen pada penelitian ini adalah audit tenure, reputasi auditor, opini audit dan kualitas sistem pengendalian internal sedangkan variabel dependennya adalah audit report lag. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan diperoleh data yang lulus kriteria sebanyak 85 sampel dan 340 jumlah pengamatan. Data yang digunakan adalah laporan keuangan dari masing-masing perusahaan sampel yang dipublikasikan melalui situs www.idx.co.id Hasil penelitian ini membuktikan bahwa secara simultan, audit tenure, reputasi auditor, opini audit dan kualitas sistem pengendalian internal berpengaruh terhadap audit report lag. Secara parsial audit tenure, reputasi auditor dan kualitas sistem pengendalian internal tidak berpengaruh terhadap audit report lag. Sementara opini audit berpengaruh negatif terhadap audit report lag. Determinasi nilai Adjusted R-Square yang diperoleh secara praktis dapat dikatakan bahwa kontribusi audit tenure, reputasi auditor, opini audit dan kualitas sistem pengendalian internal terhadap audit report lag adalah 20,1% sisanya 79,9% dipengaruhi oleh faktor lain.en_US
dc.description.abstractThis study aims to determine and analyze the influence of audit tenure, auditor’s reputation, audit opinion and quality of internal control system to audit report lag. The type of research was causal research. The hypothesis was tested by using multiple linear regression analysis, using the auxiliary apparatus of data processing with the SPSS program. The independent variables used in this research were audit tenure, auditor’s reputation, audit opinion And quality of internal control system, and the dependent variable was audit report lag. The sampling method used in this research is purposive sampling and obtained data that pass the test as many as 85 sampled and 340 the number of observations. The data used are the financial statements of each sample company, published through the site www.idx.co.id. The results of this study prove that simultaneously of audit tenure, auditor’s reputation, audit opinion and quality of internal control system have a effect on audit report lag. Partially audit tenure, auditor’s reputation, and quality of internal control have no effect on audit report lag. While the auditor’s opinion variable has a negative effect on audit report lag. The determination of the Adjusted R-Square value obtained practically can be said that the contribution of audit tenure, auditor’s reputation, audit opinion and quality of internal control system to audit report lag is 20,1%. The remaining 79,9% is influenced by other factors.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectAudit Tenureen_US
dc.subjectReputasi Auditoren_US
dc.subjectOpini Auditen_US
dc.subjectKualitas Sistem Pengendalian Internalen_US
dc.subjectAudit Report Lagen_US
dc.titlePengaruh Audit Tenure, Reputasi Auditor, Opini Audit dan Kualitas Sistem Pengendalian Internal Terhadap Audit Report Lag pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013- 2016en_US
dc.typeSkripsi Sarjanaen_US
dc.identifier.nimnipnik150503157


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