PENGARUH POTENSI KEBANGKRUTAN, LEVERAGE, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS DI PERUSAHAAN SEKTOR BARANG KONSUMEN NON PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022)

WIJAYA, TALITHA AMANDA PERMATA and Adhitama, Fardinant (2024) PENGARUH POTENSI KEBANGKRUTAN, LEVERAGE, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS DI PERUSAHAAN SEKTOR BARANG KONSUMEN NON PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of potential bankruptcy, leverage, audit opinion, and profitability on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is 75 consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purposive sampling technique. Based on the purposive sampling technique, there are 300 samples in the form of annual reports and financial statements of 75 consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis technique used Eviews 12 using panel data regression analysis. The test results show that the Potential Bankruptcy variable has a positive effect on Audit Report Lag, Audit Opinion has a negative effect on Audit Report Lag, while Leverage and Profitability have no effect on Audit Report Lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Potential Bankruptcy, Leverage, Audit Opinion, Profitability, Audit Report Lag
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Talitha Amanda Permata Wijaya
Date Deposited:	27 Aug 2024 04:42
Last Modified:	27 Aug 2024 04:42
URI:	http://repository.unsri.ac.id/id/eprint/156251

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