PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Perkebunan dan Tanaman Pangan Sektor Consumer Non Cyclicals yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022)

SIAGIAN, ANDRES ADI PUTRA (2024) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Perkebunan dan Tanaman Pangan Sektor Consumer Non Cyclicals yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze and provide empirical evidence regarding theeffect of profitability, firm size, and size of public accountant firm on the audit report lag. The population of this research is plantation and food crop companiesin the non-cyclical consumer sector listed on the Indonesia Stock Exchange in 2019– 2022. The sample of this research is 23 issuers or 92 company financial statementdata used in this study. This study uses multiple linear regression as themethods. The results of this study are , profitability and firm size have no significant effect on audit report lag. Meanwhile, size of public accountant firm has a negativeeffect on audit report lag. Keywords : profitability, firm size, size of public accountant firm, audit report lag Penelitian ini bertujuan untuk menganalisis dan memberi bukti empirismengenai pengaruh profitabilitas, ukuran perusahaan, dan ukuran KAP terhadapaudit report lag. Populasi penelitian ini adalah perusahaan perkebunan dan tanamanpangan sektor consumer non cyclicals yang terdaftar di bursa efek indonesiaperiode 2019-2022. Sampel penelitian ini sebanyak 23 emiten atau 92 datalaporan keuangan perusahaan yang digunakan dalam penelitian ini. Penelitian ini menggunakan metode analisis regresi linear berganda. Hasil dari penelitian ini adalah profitabilitas dan ukuran perusahaan tidakberpengaruh terhadap audit report lag. Sedangkan ukuran KAP berpengaruh negatif signifikan terhadap audit report lag. Kata kunci : profitabilitas, ukuran perusahaan, ukuran KAP, audit report lag

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 184
Call Number: SE/32/24/116
NIM/NIDN Creators: 43220110067
Uncontrolled Keywords: profitabilitas, ukuran perusahaan, ukuran KAP, 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 21 Aug 2024 07:10
Last Modified: 21 Aug 2024 07:10
URI: http://repository.mercubuana.ac.id/id/eprint/90498

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