APRILIA, BUDI UTAMI (2021) PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The purpose of this research is to analyze the effect of leverage, profitability and company size on audit report lag to the manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The independent variable in this reseach is audit report lag while the dependent variable in this research are leverage, profitability and company size. This research is causal, that is research to find out about the influence of one or more independent variables on the dependent variable. This research uses 28 companies from 2016 to 2018 as sample. Determination of the sample was done by using purposive sampling. Techniques of data collection using the documentation of the financial company reports listed on the Indonesia Stock Exchange. This study uses secondary data were analyzed using multiple linear regression analysis with SPSS 23. The result show that leverage and company size variable has positive significant influence on audit report lag while profitability variable has a negative significant influence on audit report lag. Keywords: Leverage, profitability, company size, audit report lag Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas dan ukuran perusahaan terhadap audit report lag pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Audit Report lag merupakan variabel dependen dalam penelitian ini, sedangkan leverage, profitabilitas dan ukuran perusahaan sebagai variabel independen. Penelitian ini bersifat kausal yaitu penelitian untuk mengetahui pengaruh satu atau lebih variabel bebas terhadap variabel terikat. Sampel penelitian ini sebanyak 28 perusahaan, periode pelaporan tahun 2016- 2018. Penentuan sampel dilakukan dengan menggunakan purposive sampling. Penelitian ini menggunakan data sekunder dengan teknik pengumpulan data dokumentasi, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Metode analisis data menggunakan analisis regresi linier berganda dengan pengolah data SPSS 23. Hasil penelitian menunjukkan bahwa variabel leverage dan ukuran perusahaan berpengaruh positif signifikan terhadap audit report lag. Sedangkan variabel profitabilitas berpengaruh negatif signifikan terhadap audit report lag. Kata kunci: Leverage, profitabilitas, ukuran perusahaan, audit report lag,
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 53216120155 |
| Uncontrolled Keywords: | Leverage, profitabilitas, ukuran perusahaan, audit report lag, Leverage, profitability, company size, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 10 Mar 2022 03:20 |
| Last Modified: | 10 Mar 2022 03:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/57701 |
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