PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN AUDIT REPORT LAG SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN INDEKS SAHAM LQ-45 TAHUN 2018-2022

ARISTIA, AZEL IRBAH and Adhitama, Fardinant (2024) PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN AUDIT REPORT LAG SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN INDEKS SAHAM LQ-45 TAHUN 2018-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test and analyze the effect of company size, financial distress, and leverage on firm value, with audit report lag as a mediating variable. The population in this study is LQ-45 stock index companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses quantitative methods using secondary data. This study uses the purposive sampling technique with a sample size of 21 companies for 5 consecutive years, totaling 105 observations. The analysis methods used are descriptive statistical tests, multiple linear regression analyses, and path analysis. Based on the results of the study, it was partially revealed that company size and audit report lag have a positive influence on firm value, financial distress and leverage have no effect on firm value, company size and financial distress have a negative influence on audit report lag, leverage has no effect on audit report lag, and audit report lag cannot mediate company size, financial distress, and leverage on firm value. Keywords: Company Size, Financial Distress, Leverage, Audit Report Lag, Firm Value

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Financial Distress, Leverage, Audit Report Lag, Nilai Perusahaan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Azel Irbah Aristia
Date Deposited:	19 Jul 2024 01:41
Last Modified:	19 Jul 2024 01:41
URI:	http://repository.unsri.ac.id/id/eprint/151734

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