PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG

• Main Author: Adrian Ramadhan, (Author)
• Format: Book
• Published: 2023-01-13.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aims to analyze the influence of company size, profitability, and solvency on audit report lag. Through purposive sampling, a total of 163 samples were obtained from a total of 84 companies operating in the property and real estate sector which were listed on the Indonesia Stock Exchange in the 2019-2021 period. Multiple linear regression analysis in this study was carried out using IBM SPSS 26. This study yielded results that firm size did not have a significant effect on audit report lag, then profitability had a significant negative effect on audit report lag, while solvency also had a significant negative effect on audit report lag. Through the tests carried out, it is known that the independent variables in this study are able to explain 7.1% of the dependent variable, meaning the remaining percentage is being influenced by other factors outside this study. Keywords : firm size, profitability, solvency, audit report lag.

Item Description

http://repository.upnvj.ac.id/22365/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/22365/2/AWAL.pdf
http://repository.upnvj.ac.id/22365/14/BAB%20I.pdf
http://repository.upnvj.ac.id/22365/15/BAB%20II.pdf
http://repository.upnvj.ac.id/22365/16/BAB%20III.pdf
http://repository.upnvj.ac.id/22365/17/BAB%20IV.pdf
http://repository.upnvj.ac.id/22365/18/BAB%20V.pdf
http://repository.upnvj.ac.id/22365/19/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/22365/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/22365/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/22365/13/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/22365/12/ARTIKEL%20KI.pdf