Adrian Ramadhan, . (2023) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the influence of company size, profitability, and solvency on audit report lag. Through purposive sampling, a total of 163 samples were obtained from a total of 84 companies operating in the property and real estate sector which were listed on the Indonesia Stock Exchange in the 2019-2021 period. Multiple linear regression analysis in this study was carried out using IBM SPSS 26. This study yielded results that firm size did not have a significant effect on audit report lag, then profitability had a significant negative effect on audit report lag, while solvency also had a significant negative effect on audit report lag. Through the tests carried out, it is known that the independent variables in this study are able to explain 7.1% of the dependent variable, meaning the remaining percentage is being influenced by other factors outside this study. Keywords : firm size, profitability, solvency, audit report lag.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1810112175] [Pembimbing; Panubut Simorangkir] [Penguji 1: Khoirul Aswar] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Firm size, Profitability, Solvency, Audit Report Lag |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Adrian Ramadhan |
| Date Deposited: | 07 Feb 2023 03:36 |
| Last Modified: | 07 Feb 2023 03:36 |
| URI: | http://repository.upnvj.ac.id/id/eprint/22365 |
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