Fathurochman, Mohammad (2023) PENGARUH UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018 - 2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to test the effect of company size, and kap reputation on audit report lag with profitability as a moderation variable. This research uses a quantitative approach, which is carried out on manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples taken was 74 companies, using purposive sampling as a sampling technique. The type of data used is secondary data in the form of company financial statements. The data analysis technique used is Moderated Regression Analysis. Based on the results of the analysis, it was concluded that the company size variable does not affect the audit report lag and profitability as the moderation variable is not able to affect the relationship of the company size to the audit report lag. Meanwhile, the kap reputation variable has a negative and significant effect on audit report lag and profitability as a moderation variable is able to influence the relationship of kap reputation to audit report lag
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, dan reputasi kap terhadap audit report lag dengan profitabilitas sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif, yang dilaksanakan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Jumlah sampel yang diambil sebanyak 74 perusahaan, dengan menggunakan purposive sampling sebagai teknik pengambilan sampel. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Berdasarkan hasil analisis disimpulkan bahwa variabel ukuran perusahaan tidak berpengaruh terhadap audit report lag dan profitabilitas sebagai variabel moderasi tidak mampu mempengaruhi hubungan ukuran perusahaan terhadap audit report lag. Sementara variabel reputasi kap berpengaruh negatif dan signifikan terhadap audit report lag dan profitabilitas sebagai variabel moderasi mampu mempengaruhi hubungan reputasi kap terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | Keywords: audit report lag, company size, reputation kap, profitability Kata Kunci: audit report lag, ukuran perusahaan, reputasi kap, profitabilitas | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting 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: | Mr Mohammad Fathurochman | |||||||||
| Date Deposited: | 16 Mar 2023 11:57 | |||||||||
| Last Modified: | 16 Mar 2023 11:57 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/22212 |
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