PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS DAN LABA RUGI TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

AFFAN, KA REYHAN and Tjandrakirana DP, Rina and Meirawati, Eka (2021) PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS DAN LABA RUGI TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh ukuran perusahaan, solvabilitas, profitabilitas, dan laba rugi terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan. Populasi penelitian adalah semua perusahaan dengan indeks LQ-45 yang terdaftar di Bursa Efek Indonesia selama periode 2017 – 2019. Pengambilan sampel dilakukan dengan metode purposive sampling dengan total sampel sebanyak 60 sampel. Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS 23.0. Hasil penelitian menunjukkan bahwa variabel ukuran perusahaan, solvabilitas, profitabilitas, dan laba rugi tidak berpengaruh signifikan terhadap audit report lag. Keterbatasan pada penelitian ini adalah ukuran sampel yang kecil, terdapat data outlier dan variabel yang terbatas. Penelitian selanjutnya disarankan untuk menambahkan lebih banyak sampel dan variabel agar dapat memperlihatkan hasil yang lebih maksimal. The purpose of this research is to examine empirically the effect of company size, solvability, profitability and profit or loss to audit report lag. The type of data used in this study is secondary data in the form of company annual report. Population of this research is LQ-45 companies in Indonesia Stock Exchange during the period of 2017 – 2019. The sample selection used purposive sampling method with the total samples are 60 samples. This study used multiple regression linear analysis method with SPSS 23.0. The result of this study show that company size, solvability, profitability and profit or loss have no significant effect on the audit report lag. Limitation of this study is small sample size, outliers data and limited variables. Further research is recommended to add more samples and variables in order to show maximum results.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Report Lag, Audit Delay, Lama Waktu Penyampaian Laporan Audit
Subjects:	H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10459 not found.
Date Deposited:	23 Feb 2021 02:38
Last Modified:	23 Feb 2021 02:38
URI:	http://repository.unsri.ac.id/id/eprint/43218

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