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.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
NAUFAL DZAKY IRAWAN_5552190075_FULLTEXT.pdf Restricted to Registered users only Download (3MB) |
|
Text
Naufal Dzaky Irawan_5552190075_CP.pdf Restricted to Registered users only Download (33kB) |
|
Text
Naufal Dzaky Irawan_5552190075_01.pdf Restricted to Registered users only Download (907kB) |
|
Text
Naufal Dzaky Irawan_5552190075_02.pdf Restricted to Registered users only Download (276kB) |
|
Text
Naufal Dzaky Irawan_5552190075_03.pdf Restricted to Registered users only Download (226kB) |
|
Text
Naufal Dzaky Irawan_5552190075_04.pdf Restricted to Registered users only Download (341kB) |
|
Text
Naufal Dzaky Irawan_5552190075_05.pdf Restricted to Registered users only Download (87kB) |
|
Text
Naufal Dzaky Irawan_5552190075_Ref.pdf Restricted to Registered users only Download (129kB) |
|
Text
Naufal Dzaky Irawan_5552190075_Lamp.pdf Restricted to Registered users only Download (1MB) |
Abstract
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.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage dan audit opinion terhadap audit report lag dengan reputasi kantor akuntan public sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2017- 2021. Metode yang digunakan adalah purposive sampling dengan total sampel 164 data penelitian. Teknik analisis yang digunakan regresi linear berganda dan moderated regression analysis (MRA) dengan software SPSS versi 25. Hasil dari penelitian ini menunjukan ukuran perusahaan berpengaruh terhadap audit report lag. Sementara variabel leverage dan audit opinion tidak berpengaruh terhadap audit report lag. Hasil untuk peran moderasi yaitu reputasi kantor akuntan publik tidak mampu memoderasi ukuran perusahaan dan audit opinion. Namun mampu memoderasi leverage terhadap audit report lag. | |||||||||
| Uncontrolled Keywords: | Company Size, Leverage, Audit Opinion, Audit Report Lag, Public Accounting Firm Reputation. Ukuran Perusahaan, Leverage, Audit Opinion, Audit Report Lag, Reputasi Kantor Akuntan Publik. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Mr Naufal Dzaky Irawan | |||||||||
| Date Deposited: | 17 Feb 2025 03:26 | |||||||||
| Last Modified: | 17 Feb 2025 03:26 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/45611 |
Actions (login required)
 |
View Item |