PENGARUH REPUTASI KAP, LEVERAGE, OPERATION COMPLEXITY, UKURAN PERUSAHAAN DAN OWNERSHIP DISPERSION TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PERUSAHAAN SEKTOR CONSUMER CYLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

ARDHANA, RIZKY and Budiman, Anton Indra (2023) PENGARUH REPUTASI KAP, LEVERAGE, OPERATION COMPLEXITY, UKURAN PERUSAHAAN DAN OWNERSHIP DISPERSION TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PERUSAHAAN SEKTOR CONSUMER CYLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari reputasi KAP, leverage, operation complexity, ukuran perusahaan dan ownership dispersion terhadap audit report lag. Jenis data yang digunakan adalah data sekunder yang berupa laporan keuangan yang telah diaudit pada perusahaan sektor consumer cyclicals yang terdaftar di bursa efek indonesia tahun 2019-2021. Populasi penelitian adalah 40 perusahaan sektor consumer cyclicals yang terdaftar di bursa efek indonesia. Pengambilan sampel menggunakan metode purposive sampling dan judgment sampling sebagai penentu sampel yang menghasilkan total sampel sebanyak 28 perusahaan dengan total observasi sebanyak 72 sampel. Teknik analisis data penelitian ini menggunakan Software Statistical Program for Social (SPSS) versi 27 dengan statistik deskriptif dan regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa reputasi KAP dan operation complexity bepengaruh terhadap audit report lag, sedangkan leverage, ukuran perusahaan dan ownership dispersion tidak berpengaruh terhadap audit report lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Reputasi KAP, Leverage, Operation Complexity, Ukuran Perusahaan, Ownership Dispersion, Audit Report Lag
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10794 not found.
Date Deposited:	17 Mar 2023 01:14
Last Modified:	17 Mar 2023 01:14
URI:	http://repository.unsri.ac.id/id/eprint/91036

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