PENGARUH KUALITAS AUDIT, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI MODERASI PADA PERUSAHAAN LQ45

ANGGALENA, VINA and Saftiana, Yulia and Safitri, Rika Henda (2023) PENGARUH KUALITAS AUDIT, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI MODERASI PADA PERUSAHAAN LQ45. Undergraduate thesis, Sriwijaya University.

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Abstract

Good financial reports must meet several requirements such as relevant, reliable, accurate, and one of them is timeliness. Financial reports that are not timely can reduce the benefits for interested parties, because the reports become less relevant and reliable. The timeliness of submission of audited financial reports according to the Decree of the Chairman of the Capital Market Supervisory Agency Number Kep-17/PM/2002 dated 14 August 2002, is no later than 3 months from the date of the financial statements. However, until 2010 there were still companies experiencing delays in submitting their financial reports. This study aims to analyze the effect of audit quality, profitability and solvency on audit report lag with KAP's reputation as a moderation in LQ45 companies. This research uses panel data which is a combination of datatime series And intersection namely all LQ45 companies during the 2017-2021 period. The analysis technique used is quantitative with panel data regression analysis. The results of this study indicate that (1) audit quality, profitability, solvency and KAP reputation have a positive and significant effect (2) KAP reputation significantly moderates the effect of audit quality, profitability and solvency ondelay in audit reports.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kualitas Audit, Profitabilitas, Solvabilitas, Reputasi KAP 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:	Vina Anggalena
Date Deposited:	23 Aug 2023 06:12
Last Modified:	23 Aug 2023 06:12
URI:	http://repository.unsri.ac.id/id/eprint/127720

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