Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag

Budiman, Anton Indra and Meirawati, Eka and Relasari, Relasari and Efiriyadi, Iwan (2022) Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag. Turnitin Universitas Sriwijaya.

Text Turnitin-Artikel_MBIA_EkaMeirawati_2022.pdf Download (4MB)

Abstract

Abstract This study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor's opinion on audit report lag. The type of data used in this study is secondary data in the form of the company's annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor's opinion have an effect on audit report lag Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion

Item Type:	Other
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anton Indra Budiman
Date Deposited:	03 Sep 2023 16:05
Last Modified:	03 Sep 2023 16:05
URI:	http://repository.unsri.ac.id/id/eprint/125347

Actions (login required)

View Item