relation: https://eprints.untirta.ac.id/45611/
title: PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN AUDIT OPINION TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) SEBAGAI VARIABEL MODERASI (Studi Empris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2017-2021)
creator: DZAKY IRAWAN, NAUFAL
subject: HG Finance
description: This study aims to determine the effect of company size, leverage and audit opinion on audit report lag with public accounting firm reputation as a moderating variable. The population of this study are mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The method used was purposive sampling with a total sample of 164 research data. The analysis technique used is multiple linear regression and moderated regression analysis (MRA) with SPSS software version 25. The results of this study indicate that company size has an effect on audit report lag. While the leverage and audit opinion variables have no effect on audit report lag. The results for the moderating role, namely the reputation of the public accounting firm, are unable to moderate company size and audit opinion. However, it is able to moderate leverage on audit report lag.
date: 2024
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/45611/1/NAUFAL%20DZAKY%20IRAWAN_5552190075_FULLTEXT.pdf
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identifier: https://eprints.untirta.ac.id/45611/2/Naufal%20Dzaky%20Irawan_5552190075_CP.pdf
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identifier: https://eprints.untirta.ac.id/45611/3/Naufal%20Dzaky%20Irawan_5552190075_01.pdf
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identifier: https://eprints.untirta.ac.id/45611/4/Naufal%20Dzaky%20Irawan_5552190075_02.pdf
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identifier: https://eprints.untirta.ac.id/45611/5/Naufal%20Dzaky%20Irawan_5552190075_03.pdf
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identifier: https://eprints.untirta.ac.id/45611/6/Naufal%20Dzaky%20Irawan_5552190075_04.pdf
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identifier: https://eprints.untirta.ac.id/45611/7/Naufal%20Dzaky%20Irawan_5552190075_05.pdf
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identifier: https://eprints.untirta.ac.id/45611/8/Naufal%20Dzaky%20Irawan_5552190075_Ref.pdf
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identifier: https://eprints.untirta.ac.id/45611/9/Naufal%20Dzaky%20Irawan_5552190075_Lamp.pdf
identifier:   DZAKY IRAWAN, NAUFAL  (2024) PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN AUDIT OPINION TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) SEBAGAI VARIABEL MODERASI (Studi Empris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2017-2021).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.