PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2018-2022

Amanda Anwar Tanjung, . (2024) PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2018-2022. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The pupose of this research is to examine the factors that influence audit report lag. The variables used in this research are profitability, company size, audit quality, and audit opinion. Meanwhile, the dependent variable in this research is audit report lag which is measured by the year the company closed its books until the date of publication of the independent audit report. The population taken as the object of this research was 47 mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2018 - 2022. The observation period was 5 years. Sampling in this research used a purposive sampling method and a sample of 235 companies was obtained based on certain criteria. Data were analyzed using a multiple linear regression model using SPSS ver.24. The results of this research indicate that profitability and audit quality have a significant effect on audit report lag. Apart from that, company size and audit opinion do not have a significant effect on audit report lag. Keywords: Profitability, Company Size, Audit Quality, Audit Opinion, Audit Report Lag

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112151] [Pembimbing: Rahmasari Fahria] [Penguji 1: Satria Yudhia Wijaya] [Penguji 2: Munasiron Miftah]
Uncontrolled Keywords: Profitability, Company Size, Audit Quality, Audit Opinion, Audit Report Lag
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: AMANDA ANWAR TANJUNG
Date Deposited: 19 Sep 2024 03:00
Last Modified: 20 Sep 2024 02:52
URI: http://repository.upnvj.ac.id/id/eprint/31513

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