Sabilah, Siti (2024) Pengaruh Faktor Finansial dan Opini Audit Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to determine the effect of financial factors and audit opinion on audit report lag with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research is a type of quantitative research. The sampling method used was purposive sampling and 162 companies were selected. The analysis technique used is moderate regression analysis (MRA) with SPSSv25 software. The results of this study show that profitability and solvency have a significant negative effect on audit report lag, financial distress has a positive effect on audit report lag, audit opinion has no effect on audit report lag, company size can moderate the effect of profitability on audit report lag, company size can moderate the effect solvency on audit report lag, company size can moderate the influence of financial distress on audit report lag, and company size cannot moderate the influence of audit opinion on audit report lag.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh faktor finansial dan opini audit terhadap audit report lag dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini merupakan jenis penelitian kuantitatif. Metode sampling yang digunakan adalah purposive sampling dan terpilih 162 perusahaan. Teknik analisis yang digunakan yaitu analisis regresi moderasi (MRA) dengan software SPSSv25. Hasil penelitian ini menunjukkan bahwa profitabilitas dan solvabilitas berpengaruh negatif signifikan terhadap audit report lag, financial distress berpengaruh positif terhadap audit report lag, opini audit tidak berpengaruh terhadap audit report lag, ukuran perusahaan dapat memoderasi pengaruh profitabilitas terhadap audit report lag, ukuran perusahaan dapat memoderasi pengaruh solvabilitas terhadap audit report lag, ukuran perusahaan dapat memoderasi pengaruh financial distress terhadap audit report lag, dan ukuran perusahaan tidak dapat memoderasi pengaruh opini audit terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | Profitability, Solvency, Financial Distress, Audit Opinion, Company Size, Audit Report Lag Profitabilitas, Solvabilitas, Financial Distress, Opini Audit, Ukuran Perusahaan, Audit Report Lag | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | Siti Sabilah | |||||||||
| Date Deposited: | 21 Feb 2024 14:42 | |||||||||
| Last Modified: | 22 Feb 2024 11:41 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33059 |
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