PENGARUH PROFITABILITAS, SOLVABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan BUMN Non-Keuangan Tahun 2014 - 2016)

• Main Author: Naomi Sianturi, - (Author)
• Format: Book
• Published: 2019-01-14.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/48636/1/S_PEA_14038847_Title.pdf; http://repository.upi.edu/48636/2/S_PEA_14038847_Table_of_content.pdf; http://repository.upi.edu/48636/3/S_PEA_14038847_Abstract.pdf; http://repository.upi.edu/48636/4/S_PEA_14038847_Chapter1.pdf; http://repository.upi.edu/48636/5/S_PEA_14038847_Chapter2.pdf; http://repository.upi.edu/48636/6/S_PEA_14038847_Chapter3.pdf; http://repository.upi.edu/48636/13/S_PEA_14038847_Chapter4.pdf; http://repository.upi.edu/48636/7/S_PEA_14038847_Chapter5.pdf; http://repository.upi.edu/48636/8/S_PEA_14038847_Bibliography.pdf; http://repository.upi.edu/48636/9/S_PEA_14038847_Appendix1.pdf; http://repository.upi.edu/48636/10/S_PEA_14038847_Appendix2.pdf; http://repository.upi.edu/48636/11/S_PEA_14038847_Appendix3.pdf; http://repository.upi.edu/48636/12/S_PEA_14038847_Appendix4.pdf; http://repository.upi.edu/48636/14/S_PEA_14038847_Appendix5.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh profitabilitas terhadap audit report lag, 2) Pengaruh solvabilitas terhadap audit report lag, 3) Pengaruh kepemilikan manajerial terhadap audit report lag. Sampel pada penelitian ini menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 22 BUMN. Data sekunder dikumpulkan dari laporan tahunan BUMN selama 2014 - 2016 yang diperoleh dari website setiap perusahaan BUMN. Alat analisis yang digunakan adalah analisis regresi linier berganda. Variabel dalam penelitian ini yaitu Profitabilitas diukur dengan Return on Asset (ROA), Solvabilitas diukur dengan Debt Ratio dan Kepemilikan Manajerial. Hasil penelitian menunjukkan bahwa, 1) Profitabilitas berpengaruh terhadap Audit Report Lag, 2) Solvabilitas tidak berpengaruh terhadap Audit Report Lag, 3) Kepemilikan manajerial tidak berpengaruh terhadap Audit Report Lag.; This research aims to determine: 1) The effect of profitability on the audit report lag, 2) The effect of solvability on the audit report lag, 3) The effect of managerial ownership on the audit report lag. The sample is determined by purposive sampling techniques, thus predetermined number of sample 22 BUMN. Secondary data was collected from each of BUMN's website. This research analyzes used multiple linear regression technique. Variable in this research is profitability was measured by return on asset (ROA), solvability was measured by debt ratio, and managerial ownership. This study shows that 1) profitability has an effect on audit report lag 2) solvability has no effect on audit report lag 3) managerial ownership has no effect on audit report lag.