saputra, firman (2024) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Using Office if Public Accountant reputation as a moderating variable, the study attempts to ascertain how corporate size, profitability, and solvency affect audit report lags for primary and secondary consumer manufacturing companies listed on the Indonesian Stock Exchange period 2017-2021. This research uses secondary data derived from the financial statements of primary and secondary consumer manufacturing companies listed on the Indonesian Stock Exchange for the period 2017–2021. By using the purposive sampling method. By using MRA (Moderating Regression Analysis), variable regression analysis can be performed using this SPSS application to analyze moderators and test hypotheses. The results of the study found that firm size does have any influence to the audit report lag, profitability does have any influence to the audit report lag, solvency does have any influence to the audit report lag, the reputation of public accounting firm can not moderate the influence of firm size on audit report lag, the reputation of public accounting firm can not moderate the influence of profitability on audit report lag, and the reputation of public accounting firm can not moderate the influence of solvency on audit report lag.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit report lag dengan reputasi KAP sebagai variabel moderasi pada Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Dengan menggunakan teknik pengambilan sampel metode purposive sampling. Dengan menggunakan analisis regresi MRA (Moderating Regression Analysis) dengan menggunakan aplikasi SPSS ini untuk menganalisis model moderasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh ukuran perusahaan terhadap audit report lag, terdapat pengaruh profitabilitas terhadap audit report lag, terdapat pengaruh Solvabilitas terhadap audit report lag, reputasi KAP tidak mampu memoderasi ukuran perusahaan terhadap audit report lag, reputasi KAP tidak mampu memoderasi profitabilitas terhadap audit report lag, dan reputasi KAP tidak mampu memoderasi solvabilitas terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | firm size, profitability, solvency, audit report lag, the reputation of public accounting firm ukuran perusahaan, profitabilitas, solvabilitas, audit report lag, reputasi KAP | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 08-Pascasarjana > 62101-Magister Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | firman firman saputra | |||||||||
| Date Deposited: | 26 Nov 2024 10:17 | |||||||||
| Last Modified: | 26 Nov 2024 10:17 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44146 |
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