PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Perusahaan Bank Umum yang terdaftar di Bursa Efek Indonesia pada Tahun 2018-2021)

ATQIYA, IZZATUL (2023) PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Perusahaan Bank Umum yang terdaftar di Bursa Efek Indonesia pada Tahun 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to empirically prove the level of influence between the Independent Variables on the Dependent Variables. The object of this research is a Commercial Bank Company that is listed on the Indonesia Stock Exchange in 2018-2021. This study uses a quantitative method with purposive sampling, the final sample that is eligible to be used as a research sample is 104 samples, while the variables used are Profitability, Solvability and Company Size as independent variables and Audit Report Lag as the Dependent variable. The analysis technique used is Multiple Linear Regression Analysis, and Normality Test Analysis. The results of this study indicate that Profitability partially has a negative effect, Solvability and Company Size partially have no effect on Audit Report Lag. Keywords : Profitability, Solvency and Firm Size and Audit Report Lag. Penelitian ini bertujuan untuk membuktikan secara empiris atas tingkat keberpengaruhan antara Variabel Independen terhadap Variabel Dependen. Objek penelitian ini adalah Perusahaan Bank Umum yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling, jumlah sampel akhir yang layak dijadikan sampel penelitian adalah 104 sampel, adapun variabel yang digunakan adalah Profitabilitas, Solvabilitas dan Ukuran Perusahaan sebagai variabel independen dan Audit Report Lag sebagai variabel Dependen. Teknik analisis yang digunakan adalah Analisis Regresi Linear Berganda, dan Analisis uji Normalitas. Hasil dari penelitian ini menunjukkan bahwa Profitabilitas secara parsial berpengaruh negatif, Solvabilitas dan Ukuran Perusahaan secara parsial tidak berpengaruh terhadap Audit Report Lag. Kata kunci :. Profitabilitas, Solvabilitas dan Ukuran Perusahaan dan Audit Report Lag.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 168
Call Number: SE/32/23/141
NIM/NIDN Creators: 43218010167
Uncontrolled Keywords: Profitabilitas, Solvabilitas dan Ukuran Perusahaan dan Audit Report Lag.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.2 Acquisitions and Collection Developtment/Akuisisi dan Pengembangan Koleksi Perpustakaan > 025.26 Acquisition Through Exchange, Gift, Deposit/Akuisisi Melalui Bursa, Hadiah, Deposito
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 01 Nov 2023 03:51
Last Modified: 01 Nov 2023 03:51
URI: http://repository.mercubuana.ac.id/id/eprint/82952

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