WIRAPRANA, WIKU (2023) PENGARUH PROFITABILITAS, LIKUIDITAS DANUKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to obtain empirical evidence regarding the effect of Profitability, Liquidity, and Firm Size on Audit Report Lag. The population used in this study are Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study used purposive sampling technique and obtained 35 property and real estate companies as samples. The analytical method used is multiple linear regression analysis through SPSS version 25 program. The test results show that profitability (Return on Assets) has an effect on Audit Report Lag, while Liquidity (Current Ratio) and Company Size have no effect on Audit Report Lag. Keywords: Profitability, Liquidity, Company Size, and Audit Report Lag Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Audit Report Lag. Populasi yang digunakan dalam penelitian ini adalah perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menggunakan teknik purposive sampling dan diperoleh 35 perusahaan Property dan Real Estate sebagai sample. Metode analisis yang digunakan adalah analisis regresi linier berganda melalui program SPSS versi 25. Hasil pengujian menunjukkan bahwa profitabilitas (Return on Asset) berpengaruh terhadap Audit Report Lag, sedangkan Likuiditas (Current Ratio) dan Ukuran Perusahaan tidak berpengaruh terhadap Audit Report Lag. Kata Kunci: Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Audit Report Lag
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