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

Indah Tsamrotussaadah, . (2024) PENGARUH PROFITABILITAS, OPINI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine and examine the effect of profitability, audit opinion, and company size on Audit Report Lag. This research uses leverage as control variable. Using purposive sampling technique in sample selection resulted in 204 sample data sourced from 68 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Research data analysis using multiple linear analysis with panel data through STATA 14 software with a significance level of 5%. The results showed that profitability has no significant effect on Audit Report Lag, audit opinion has a significant negative effect on Audit Report Lag, company size has a significant negative effect on Audit Report Lag. Keywords: Audit Report Lag, Profitability, Audit Opinion, Company Size.

Item Type: Thesis (Skripsi)
Additional Information: {No.Panggi: 2010112074} {Pembimbing: Satria Yudhia Wijaya} {Penguji 1: Agus Maulana} {Penguji 2: Wisnu Julianto}
Uncontrolled Keywords: Audit Report Lag, Profitability, Audit Opinion, Company Size.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Indah Tsamrotussaadah
Date Deposited: 20 Mar 2024 03:51
Last Modified: 20 Mar 2024 03:51
URI: http://repository.upnvj.ac.id/id/eprint/27922

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