PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015-2017)

PUTRI, OKTAVIANA (2019) PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of firm size, KAP size and financial distress on the Lag Report Audit. This research was conducted at Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was selected using the purposive sampling method, with the number of observations as many as 87 research samples. The data analysis technique used is multiple regression analysis. The results showed that firm size negatively affected audit report lag while KAP size and financial distress had no effect on audit report lag. Keywords: audit report lag, company size, KAP size, financial distress. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, ukuran KAP dan financial distress pada Audit Report Lag. Penelitian ini dilakukan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel dipilih menggunakan metode purposive sampling, dengan jumlah pengamatan sebanyak 87 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif pada audit report lag sedangkan ukuran KAP dan financial distress memiliki pengaruh pada audit report lag. Kata Kunci: audit report lag, ukuran perusahaan, ukuran KAP, financial distress

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 380
NIM/NIDN Creators: 43214120453
Uncontrolled Keywords: audit report lag, ukuran perusahaan, ukuran KAP, financial distress
Subjects: 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: 07 Feb 2022 07:21
Last Modified: 07 Feb 2022 07:21
URI: http://repository.mercubuana.ac.id/id/eprint/55516

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