PENGARUH PROFITABILITAS, KUALITAS AUDITOR, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ-45 YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2016-2019

ATHAYA, NADA and Aspahani, Aspahani and Gozali, Efva Octavina Donata (2021) PENGARUH PROFITABILITAS, KUALITAS AUDITOR, OPINI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ-45 YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2016-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research is to analyze the effect of profitability, auditor quality, auditor opinion, and company size on audit report lag. The theoretical foundation in this research is by using signalling theory and agency theory. This study uses quantitative methods and by using secondary data in the form of company annual reports. This research’s study population is all companies listed on the LQ-45 Index of the Indonesia Stock Exchange from 2016 to 2019. Sampling was carried out by purposive sampling method resulting in 27 companies with a final total of 108 observational data. This study’s analysis technique is by using multiple linear regression analysis using the SPSS program Version 26. The study results state that profitability and auditor opinion do not affect audit report lag, while auditor quality and company size have a significant effect on audit report lag. The simultaneous test results state that all the independent variables in this study significantly affect the audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Profitabilitas, Kualitas Auditor, Opini Auditor, Ukuran Perusahaan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11725 not found.
Date Deposited:	30 Jun 2021 07:23
Last Modified:	30 Jun 2021 07:23
URI:	http://repository.unsri.ac.id/id/eprint/48893

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