PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur sektor industri barang konsumsiyang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020)

UTAMI, MINATI ADILLA (2024) PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur sektor industri barang konsumsiyang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of firm size, liquidity and profitability on audit report lag. This study was analyzed using SPSS 35 and the data in this study were taken from manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2020 period. The data used in this study were obtained from the company's financial statements. The technique used in sampling is purposive sampling. The total number of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2020 period was 29 companies observed for 4 years, so that a sample of 116 financial statement samples was obtained. The data analysis technique used is multiple linear regression. This study uses data analysis methods that include descriptive statistical analysis and classical assumption tests to test the feasibility of using a regression model and multiple regression analysis to determine the effect between variables. In this study using SPSS software. The results of this study indicate that simultaneously all independent variables have an effect on audit report lag. The results partially show that company size has a negative and insignificant effect on audit report lag, profitability has a negative and significant effect on audit report lag, liquidity has a positive and significant effect on audit report lag. Keywords: audit report lag, company size, liquidity, profitability Penelitian ini bertujuan untuk menguji Pengaruh Ukuran Perusahaan, Likuiditas dan Profitabilitas terhadap Audit Report Lag. Penelitian ini dianalisis menggunakan SPSS 35 dan data dalam penelitian ini diambil dari perusahaan sektor perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling. Jumlah seluruh perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2020 sebanyak 29 perusahaan diamati selama 4 tahun, sehingga diperoleh sampel sebanyak 116 sampel laporan keuangan. Teknis analisis data yang digunakan adalah regresi linear berganda. Penelitian ini menggunakan metode analisis data yang meliputi analisis statistik deskriptif dan uji asumsi klasik untuk menguji kelayakan penggunaan model regresi dan analisis regresi berganda untuk mengetahui pengaruh antar variabel. Pada penelitian ini menggunakan software SPSS. hasil penelitian ini menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh terhadap audit report lag. Hasil secara parsial menunjukkan ukuran perusahaan berpengaruh negative dan tidak signifikan terhadap terhadap audit report lag, profitabilitas mempunyai pengaruh negative dan signifikan terhadap audit report lag, likuiditas mempunyai pengaruh positif dan signifikan terhadap audit report lag. Kata Kunci : audit report lag, ukuran perusahaan, likuiditas, profitabilitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 031
NIM/NIDN Creators: 43216120105
Uncontrolled Keywords: audit report lag, ukuran perusahaan, likuiditas, profitabilitas
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan Tertentu
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
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 > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 26 Feb 2024 03:05
Last Modified: 26 Feb 2024 03:05
URI: http://repository.mercubuana.ac.id/id/eprint/86512

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