PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG

FAKHRI RADITYA PERMANA, . (2021) PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap Audit Report Lag, menganalisis pengaruh solvabilitas terhadap Audit Report Lag, dan menganalisis pengaruh ukuran perusahaan terhadap Audit Report Lag. Periode dalam penelitian ini selama 3 tahun 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan keuangan. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling. Penelitian ini menggunakan analisis regresi data panel. Audit Report Lag sebagai variabel dependen dalam penelitian ini diproksikan dengan menggunakan selisih hari antara tanggal tutup tahun buku dengan tanggal diterbitkannya laporan keuangan. Sedangkan variabel independen dalam penelitian ini adalah profitabilitas diproksikan return on assets ratio, solvabilitas diproksikan dengan debt to assets ratio, dan ukuran perusahaan diproksikan dengan log natural dari total aset. Berdasarkan hasil analisis yang dilakukan dalam penelitian ini, dapat disimpulkan bahwa profitabilitas, solvabilitas, dan ukuran perusahaan berpengaruh secara signifikan terhadap audit report lag baik secara parsial, maupun secara simultan. Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Ukuran Perusahaan ***** This study aims to analyze the effect of profitability on Audit Report Lag, to analyze the effect of solvency on Audit Report Lag, and to analyze the effect of firm size on Audit Report Lag. The period in this research is for 3 years 2017-2019. This study uses secondary data in the form of financial reports. The technique used in sampling is purposive sampling. This study uses panel data regression analysis. Audit Report Lag as the dependent variable in this study is proxied by using the difference of days between the closing date of the financial year and the date of publication of the financial statements. Meanwhile, the independent variable in this study is profitability proxied by return on assets ratio, solvency proxied by debt to assets ratio, and firm size proxied by natural log of total assets. Based on the results of the analysis carried out in this study, it can be concluded that profitability, solvency, and firm size have a significant effect on audit report lag. Keywords : Audit Report Lag, Profitability, Solvency, Firm Size

Item Type: Thesis (Sarjana)
Additional Information: 1). Marsellisa Nindito, SE., M.Sc, Ak., CA ; 2). Adam Zakaria, SE, M.Si., Ph.D., Ak., CA
Subjects: Ilmu Sosial > Perdagangan > Akuntansi
Divisions: FE > S1 Akuntansi
Depositing User: Users 9557 not found.
Date Deposited: 27 Feb 2021 04:05
Last Modified: 27 Feb 2021 04:05
URI: http://repository.unj.ac.id/id/eprint/13443

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