PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS DAN RESTATEMENT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2022)

RABBANI, RANI ARIZAH (2025) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS DAN RESTATEMENT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effects of Leverage, Company Size, Profitability, and Restatement on Audit Report Lag. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. Secondary data for this research were obtained from the companies' annual reports available on the official website of the Indonesia Stock Exchange, www.idx.co.id. The research sample was selected using purposive sampling, resulting in 30 companies that met the criteria out of 110. Thus, 150 data were used as the research sample. The analysis method employed in this study is multiple linear regression, utilizing SPSS 25 for analysis. The results indicate that Leverage and profitability have a significant effect on audit report lag, while company size and restatement do not have an impact on audit report lag. Keyword: Firm Size, Leverage, Profitability, Restatement, Audit Report Lag Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Levrage, Ukuran Perusahaan, Profitabitas dan Restatement terhadap Audit Report Lag. Objek penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, dimana hanya terdapat 30 perusahaan yang memenuhi kriteria dari 110 perusahaan. Sehingga didapat 150 data yang digunakan sebagai sampel penelitian. Metode analisis dalam penelitian ini menggunakan regresi linear berganda dengan menggunakan alat analisis SPSS 25. Hasil dari penelitian ini menunjukan leverage dan profitabilitas berpengaruh signifikan terhadap audit report lag sedangkan ukuran perusahaan dan restatement tidak berpengaruh terhadap audit report lag. Kata Kunci: Leverage, Ukuran Perusahaan, Profitabilitas, Restatement Audit Report Lag

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 026
NIM/NIDN Creators: 43218010081
Uncontrolled Keywords: Leverage, Ukuran Perusahaan, Profitabilitas, Restatement 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 > 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]
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 04 Feb 2025 04:12
Last Modified: 04 Feb 2025 04:12
URI: http://repository.mercubuana.ac.id/id/eprint/93879

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