Ohin, Liana (2025) PENGARUH PROFITABILITAS, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine Audit Report Lag which consists of 3 independent variables used, namely Profitability, Financial Distress and Audit Opinion and the dependent variable used is Audit Report Lag. This research is a type of quantitative research. This research is Secondary research data in financial statements and annual reports of the Indonesia Stock Exchange (IDX). The population in this research is Manufacturing Companies listed on the Indonesia Impact Exchange (IDX) for the 2020-2022 period. The procedure for taking illustrations in this research uses purposive sampling where this research procedure obtains illustrations of 39 manufacturing companies for 3 consecutive years, resulting in a total of 117 illustrations. The information was processed using SPSS (Statistical Product and Service Solution) type 25. The information analysis method used in this research is a multiple linear regression analysis procedure. Based on the results of this research, Profitability has a negative effect on Audit Report Lag, Financial Distress has no effect on Audit Report Lag, and Audit Opinion has no effect on Audit Report Lag.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengkaji Audit Report Lag yang terdiri dari 3 variabel independen yang digunakan ialah Profitabilitas, Financial Distress serta Opini Audit dan variabel dependen yang digunakan merupakan Audit Report Lag. Penelitian ini merupakan jenis penelitian kuantitatif. Penelitian ini merupakan data penelitian Sekunder dalam laporan keuangan serta laporan tahunan Bursa Efek Indonesia( BEI). Populasi dalam riset ini merupakan Perusahaan Manufaktur yang terdaftar di Bursa Dampak Indonesia( BEI) periode 2020- 2022. Tata cara pengambilan ilustrasi dalam riset ini memakai purposive sampling yang dimana tata cara riset ini memperoleh ilustrasi 39 perusahaan Manufaktur sepanjang 3 tahun berturut-turut, sehingga memperoleh total ilustrasi sebanyak 117 ilustrasi. Informasi diolah memakai SPSS(Statistical Product and Service Solution) tipe 25. Metode analisis informasi yang digunakan dalam riset ini merupakan tata cara analisis regresi linier berganda. Bersumber pada hasil riset ini, Profitabilitas berpengaruh negatif terhadap Audit Report Lag, Financial Distress tidak berpengaruh terhadap Audit Report Lag, serta Opini Audit tidak berpengaruh terhadap Audit Report Lag. | ||||||
| Uncontrolled Keywords: | Profitability, Financial Distress, Audit Opinion and Audit Report Lag. Profitabilitas, Financial Distress, Opini Audit dan 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: | Mrs Liana Ohin | ||||||
| Date Deposited: | 04 Mar 2025 05:57 | ||||||
| Last Modified: | 04 Mar 2025 05:57 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47504 |
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