PENGARUH PROFITABILITAS, OPINI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

PRATIWI, ANING (2021) PENGARUH PROFITABILITAS, OPINI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan LQ 45 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, Audit Opinion, and Company Size on Audit Report Lag in LQ 45 companies listed on the Indonesia Stock Exchange (BEI). This research is a quantitative research using secondary data sources obtained from downloading the company's financial statements LQ 45 2016-2019 at www.idx.co.id. The population used in this study were LQ 45 companies listed on the Indonesia Stock Exchange for the period 2017-2019 with a total of 32 sample companies, data were collected using the purposive sampling method. This study uses multiple linear regression analysis. The results of this study indicate that partially (t test), Profitability has a negative effect and significant on Audit Report Lag, Audit Opinion has a positive effect and Significant on Audit Report Lag, and Company Size has a negative effect and significant on Audit Report Lag. Keywords: Profitability, Audit Opinion, Company Size, and Audit Report Lag Penelitian ini bertujuan untuk mengetahui pengaruh Profitabiltias, Opini Audit, dan Ukuran Perusahaan terhadap Audit Report Lag pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan penelitian bersifat kuantitatif dengan menggunakan sumber data sekunder yang diperoleh dari mengunduh laporan keuangan perusahaan LQ 45 tahun 2016-2019 di www.idx.co.id. Populasi yang digunakan dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2017-2019 dengan total 32 perusahaan sampel, data dikumpulkan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial (uji t), Profitabilitas berpengaruh negatif dan signifikan terhadap Audit Report Lag, Opini Audit berpengaruh positif dan signifikan terhadap Audit Report Lag, dan Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Audit Report Lag. Kata kunci: Profitabilitas, Opini Audit, Ukuran Perusahaan, dan Audit Report Lag.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120240
Uncontrolled Keywords: Profitabilitas, Opini Audit, Ukuran Perusahaan, dan Audit Report Lag.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 12 Jul 2023 01:39
Last Modified: 12 Jul 2023 01:39
URI: http://repository.mercubuana.ac.id/id/eprint/78998

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