Pengaruh Auditor Switching Terhadap Audit Report Lag

Studi Empiris pada Emiten property & real estate periode 2019-2023

Authors

  • Inday Hardika Universitas Bhayangkara Jakarta Raya
  • Sumarno Manrejo Universitas Bhayangkara Jakarta Raya
  • Bambang Prayogo Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.61132/jeap.v2i1.856

Keywords:

Auditor, Switching, Audit, Report, Lag

Abstract

This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used was the purposive sampling method and obtained 95 company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that Auditor Switching had a significant positive effect on Audit Report Lag.

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References

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Published

2025-02-17

How to Cite

Inday Hardika, Sumarno Manrejo, & Bambang Prayogo. (2025). Pengaruh Auditor Switching Terhadap Audit Report Lag: Studi Empiris pada Emiten property & real estate periode 2019-2023. Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 2(1), 269–276. https://doi.org/10.61132/jeap.v2i1.856

Issue

Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 

Section

Articles

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