AMINAH, AMINAH (2024) PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN SOLVABILITAS SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Aminah_5552200031_Fulltext.pdf Restricted to Registered users only Download (1MB) |
|
Text
Aminah_5552200031_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
Aminah_5552200031_02.pdf Restricted to Registered users only Download (343kB) |
|
Text
Aminah_5552200031_03.pdf Restricted to Registered users only Download (355kB) |
|
Text
Aminah_5552200031_04.pdf Restricted to Registered users only Download (422kB) |
|
Text
Aminah_5552200031_05.pdf Restricted to Registered users only Download (231kB) |
|
Text
Aminah_5552200031_Ref.pdf Restricted to Registered users only Download (235kB) |
|
Text
Aminah_5552200031_Lamp.pdf Restricted to Registered users only Download (611kB) |
Abstract
This study aims to examine audit report lag consisting of 2 independent variables used financial distress and profitability, the dependent variable used is audit report lag and moderation variables used solvency. This type of research uses quantitative data. This data uses secondary data in the annual financial statements of the Indonesia Stock Exchange (IDX). The population in this study is Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sampling technique used is purposive sampling. The number of samples in this study was 20 property and real estate companies for five consecutive years, so as to get 100 samples. Data is processed using SPSS (Statistical Product and Service Solution) version 25. The data analysis technique used in this study is MRA (Moderated Regression Analysis). Based on the results of this study, financial distress has a positive and significant effect on audit report lag, profitability has a negative and significant effect on audit report lag, solvency is unable to moderate the effect of financial distress on audit report lag and solvency is unable to moderate the effect of profitability on audit report lag.
| Item Type: | Thesis (S1) | ||||||
|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||
| Additional Information: | Penelitian ini bertujuan untuk mengkaji audit report lag yang terdiri dari 2 variabel independen yang digunakan financial distress dan profitabilitas, variabel dependen yang digunakan adalah audit report lag dan variabel moderasi yang digunakan solvabilitas. Jenis penelitian ini memakai data bersifat kuantitatif. Data ini memakai data sekunder dalam laporan keuangan tahunan Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Teknik sampling yang digunakan adalah purposive sampling. Jumlah sampel pada penelitian ini yaitu 20 perusahaan properti dan real estate selama lima tahun berturut-turut, sehingga mendapatkan 100 sampel. Data diolah menggunakan SPSS (Statistical Product and Service Solution) versi 25. Teknik analisis data yang digunakan dalam penelitian ini adalah MRA (Moderated Regression Analysis). Berdasarkan hasil penelitian ini, financial distress berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas berpengaruh negatif dan signifikan terhadap audit report lag, solvabilitas tidak mampu memoderasi pengaruh financial distress terhadap audit report lag dan solvabilitas tidak mampu memoderasi pengaruh profitabilitas terhadap audit report lag. | ||||||
| Uncontrolled Keywords: | Audit Report Lag, Financial Distress, Profitability, and Solvency Audit Report Lag, Financial Distress, Profitabilitas, dan Solvabilitas | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
||||||
| Depositing User: | Aminah Aminah Aminah | ||||||
| Date Deposited: | 23 Jul 2024 15:59 | ||||||
| Last Modified: | 27 Jul 2024 13:59 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38948 |
Actions (login required)
 |
View Item |