NURJANAH, NIDA (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, REPUTASI AUDITOR DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk menguji Pengaruh Ukuran Perusahaan, Profitabilitas, Reputasi Auditor dan Opini Audit terhadap Audit Report Lag. Sampel dari populasi penelitian ini pada perusaahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2015-2019 sebanyak 97 perusahaan. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang di Bursa Efek Indonesia. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling. Teknik analisis data menggunakan Software IBM SPSS Versi 23 for window. Hasil dari penelitian ini membuktikan bahwa variabel ukuran perusahaan berpengaruh negatif terhadap audit report lag, profitabilitas berpengaruh negatif terhadap audit report lag, reputasi auditor berpengaruh positif terhadap audit report lag, opini audit tidak berpengaruh terhadap audit report lag.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to examine the effect of, Firm Size, Profitability, Auditor Reputatuion, And Audit Opinion From Audit Report Lag. The sample population used in this study is a state-owned manufactur company listed on the Indonesia Stock Exchange in 2015-2019 as 97 companies. Data used in the form of annual report and annual financial statemens of manufactur companies obtained form the Indonesia Stock Exchange (IDX). The sampling technique used in this study is the purposive sampling method. The data analysis technique of this study uses multiple regression analysis, with data analysis techniques using IBM SPSS Versi23 software for windows. The result of the research shows that Firm Size has a negative effect on audit report lag, Profitability has a negative effect on audit report lag. Auditor Reputation has a positive on audit report lag, and audit opinion do not effect on audit report lag. Keyword : Audit Report Lag, Firm Size, Profitability, Auditor Reputatuion, Audit Opinion, Agency Theory, Signaling Theory | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Audit Report Lag, Ukuran Perusahaan, Profitabilitas, Reputasi Auditor , Opini Audit, Teori Sinyal, Teori Agensi | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 14 Jul 2022 11:03 | |||||||||
| Last Modified: | 14 Jul 2022 11:03 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14482 |
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