eprintid: 47504
rev_number: 33
eprint_status: archive
userid: 20372
dir: disk0/00/04/75/04
datestamp: 2025-03-04 05:57:33
lastmod: 2025-03-04 05:57:33
status_changed: 2025-03-04 05:57:33
type: thesis
metadata_visibility: show
creators_name: Ohin, Liana
creators_id: 5552200104
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: FAJAR MUTTAQIN, GALIH
contributors_id: 198307302009121003
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
title: PENGARUH PROFITABILITAS, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG
ispublished: pub
subjects: H1
subjects: HF
subjects: HF5601
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
keywords: Profitability, Financial Distress, Audit Opinion and Audit Report Lag.
Profitabilitas, Financial Distress, Opini Audit dan Audit Report Lag.
note: 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.
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.
date: 2025
date_type: published
pages: 112
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   Ohin, Liana  (2025) PENGARUH PROFITABILITAS, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/47504/1/Liana%20Ohin_5552200104_Fulltext.pdf
document_url: https://eprints.untirta.ac.id/47504/4/Liana%20Ohin_5552200104_02.pdf
document_url: https://eprints.untirta.ac.id/47504/5/Liana%20Ohin_5552200104_03.pdf
document_url: https://eprints.untirta.ac.id/47504/6/Liana%20Ohin_5552200104_04.pdf
document_url: https://eprints.untirta.ac.id/47504/7/Liana%20Ohin_5552200104_05.pdf
document_url: https://eprints.untirta.ac.id/47504/8/Liana%20Ohin_5552200104_Ref.pdf
document_url: https://eprints.untirta.ac.id/47504/9/Liana%20Ohin_5552200104_Lamp.pdf
document_url: https://eprints.untirta.ac.id/47504/19/Liana%20Ohin_5552200104_01.pdf