PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI(Studi Kasus Pada Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

SHOLEHAH, NADYA NUR HATINA and Adhitama, Fardinant (2024) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI(Studi Kasus Pada Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the effect of profitability, leverage, company size, and audit fees on audit report lag with KAP reputation as a moderating variable. The population used in this study are non-primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2022. The number of samples was 125 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear and moderation regression analysis using the SPSS 26. From the results of data analysis, it was found that profitability and leverage have no effect, while company size has a positive effect and audit fees has a negative effect on audit report lag. KAP reputation did not moderate the relationship between profitability and leverage. Also, KAP reputation can moderate the relationship between company size and audit fees on audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitability, Leverage, Company Size, Audit Fees, and Audit Report Lag
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nadya Nur Hatina Sholehah
Date Deposited:	17 May 2024 01:12
Last Modified:	17 May 2024 01:12
URI:	http://repository.unsri.ac.id/id/eprint/144183

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