PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2019)

RAMADHANTI, ASYIFAH (2021) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of Profitability, Company Size, and Size of Public Accounting Firms on the Audit Report Lag. The population in this study were mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sampling technique used in this study was the purposive sampling method. The data analysis method used in this study is multiple linear regression analysis with the SPSS 20 application program. The results of this study indicate that partially the profitability and size of the public accounting firm has a significant negatif effect on the Audit Report Lag. Meanwhile, company size partially does not have a significant effect on the Audit Report Lag. The results of this study also show that the profitability, company size, and size of the public accounting firm have a significant effect on the Audit Report Lag simultaneously. Keywords: Profitability, Company Size, Size of Public Accounting Firms, Audit Report Lag Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik (KAP) terhadap Audit Report Lag. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2019. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan program aplikasi SPSS 20. Hasil penelitian ini menunjukan bahwa secara parsial Profitabilitas dan Ukuran Kantor Akuntan Publik (KAP) memiliki pengaruh negatif signifikan terhadap Audit Report Lag. Sedangkan Ukuran Perusahaan secara parsial tidak berpengaruh signifikan terhadap Audit Report Lag. Hasil penelitian ini juga menunjukan bahwa Profitabilitas, Ukuran perusahaan, dan Ukuran Kantor Akuntan Publik (KAP) berpengaruh signifikan terhadap Audit Report Lag secara simultan. Kata kunci: Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, Audit Report Lag

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 031
NIM/NIDN Creators: 43217010052
Uncontrolled Keywords: Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, 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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Jul 2022 04:15
Last Modified: 26 Jul 2023 04:35
URI: http://repository.mercubuana.ac.id/id/eprint/65153

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