PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2017)

TAMRIN, FREDRIC (2019) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to identify and analyze the influence of the company size, profitability and audit opinion on audit report lag. The population used in this study is a manufacturing company on mining sectors listed on the Indonesian Stock Exchange year period 2015-2017. The sample selection using purposive sampling method, the number of samples that match the criteria are as many as 51 samples. Statistical method used is multiple linear regression analysis. The results of this study indicate that: (1) the company size does not have a significant effect on audit report lag, (2) the profitability has an significant negative effect on audit report lag, (3) the audit opinion does not have a significant effect on audit report lag. Keyword : company size, profitability, audit opinion, audit report lag. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, profitabilitas dan opini audit terhadap audit report lag. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2015- 2017. Pemilihan sampel menggunakan metode purposive sampling, dengan jumlah sampel yang sesuai dengan kriteria adalah sebanyak 51 sampel. Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) ukuran perusahaan tidak berpengaruh signifikan terhadap audit report lag, (2) profitabilitas berpengaruh negatif signifikan terhadap audit report lag, (3) opini audit tidak berpengaruh signifikan terhadap audit report lag . Kata kunci : ukuran perusahaan, profitabilitas, opini audit, audit report lag.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 600
Call Number: SE/32/18/456
NIM/NIDN Creators: 43214110460
Uncontrolled Keywords: ukuran perusahaan, profitabilitas, opini audit, audit report lag.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Jan 2019 02:42
Last Modified: 12 Jan 2024 07:12
URI: http://repository.mercubuana.ac.id/id/eprint/46691

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