ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI TERHADAP AUDIT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

PUTRI, NURANI RAMA DWI and Rohman, Abdul (2024) ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI TERHADAP AUDIT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the impact of profitability, liquidity, and audit opinion on audit lag, with company size as a moderating variable, for companies listed on the Indonesia Stock Exchange (IDX). The research employs secondary data from the annual reports of IDX-listed companies for the period 2018-2022. A sample of 17 companies was selected using purposive sampling. The data analysis technique used panel data regression with Eviews 12. The results indicate that profitability and liquidity do not have a significant impact on audit lag. While, audit opinion has a positive and significant effect on audit lag. furthermore, company size was found to moderate the effect of audit opinion on audit lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Lag, Profitabilitas, Likuiditas, Opini Audit, Ukuran Perusahaan, Bursa Efek Indonesia.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG178 Liquidity H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing S Agriculture > SF Animal culture > SF111-113 Cost, yield, and profit. Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nurani Rama Dwi Putri
Date Deposited:	12 Sep 2024 06:12
Last Modified:	12 Sep 2024 06:12
URI:	http://repository.unsri.ac.id/id/eprint/157083

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