PENGARUH FINANCIAL DISTRESS, OPINI AUDITOR, DEBT DEFAULT DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG PERUSAHAAN DI BIDANG KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2015 – 2019

VIVI PRICILIA, STEVANNY, BAMBANG PRATAMA SYAMSUDDIN, ELISA ADELINA BATUBARA (2021) PENGARUH FINANCIAL DISTRESS, OPINI AUDITOR, DEBT DEFAULT DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG PERUSAHAAN DI BIDANG KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2015 – 2019 , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

The research aims to analyze and identify whether financial distress, auditor’s opinions, debt default and auditor switching affect the audit report lag in companies on the financial sector listed on the IDX from 2015 - 2019. This research uses quantitative approach research method, using research data from 23 samples with 115 observations that suits the criteria. This study also uses multiple linear analysis models and uses purposive sampling as the sampling technique. The results of this research can be summarized that financial distress, auditor’s opinions, debt default and auditor switching have no significant effect on audit report lag in companies on the financial sector listed on the IDX from 2015 - 2019.

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