Sophia Akilka Irenati, . (2023) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study uses quantitative research with the aim of empirically proving the effect of profitability, company size, leverage and the complexity of company operations on audit report lag. The population used in this study is a transportation and logistics sector company listed on the Indonesia Stock Exchange in the 2019-2022 period . The sample in this study used a purposive sampling method so that 80 samples were obtained. The data used is secondary data obtained through financial reports. The hypothesis was tested using multiple linear regression analysis with the STATA 17 application. The results showed that profitability has negative effect on audit report lag while company size, leverage and the complexity of company operations have no significant effect on audit report lag.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910112183] [Pembimbing: Mahendro Sumardjo] [Penguji 1: Donny Maha Putra] [Penguji 2: Retna Sari] |
| Uncontrolled Keywords: | Audit Report Lag, Profitability, Company Size, Leverage and Complexity of Company Operations |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Sophia Akilka Irenati |
| Date Deposited: | 18 Mar 2024 06:45 |
| Last Modified: | 18 Mar 2024 06:45 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27403 |
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