ERDHITYA, RAKA ALDREAN (2025) PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This research aims to investigate and assess how company size, liquidity, and profitability influence the audit report lag among manufacturing firms within the consumer goods sector listed on the Indonesia Stock Exchange (IDX). Adopting a quantitative approach, this study utilizes secondary data extracted from annual financial statements published through the official IDX platform for the 2019– 2022 period. The sampling strategy employed is purposive sampling, involving 56 firms, generating a total of 224 observational data points. Data analysis was conducted using multiple linear regression, with processing facilitated by the Statistical Package for Social Sciences version 25 (SPSS 25). The findings reveal that both company size and profitability exert a negative effect on audit report lag, while liquidity does not significantly impact the timing of audit report issuance. Dalam studi ini, audit report lag pada perusahaan manufaktur produk konsumen yang terdaftar di Bursa Efek Indonesia (BEI) akan diperiksa dan dievaluasi terkait dengan ukuran perusahaan, likuiditas, dan profitabilitas. Dengan menggunakan metodologi kuantitatif, studi ini menggunakan data sekunder dari laporan keuangan tahunan untuk tahun 2019-2022 yang dipublikasikan di situs web resmi BEI. Metode pengambilan sampel yang digunakan adalah purposive sampling, dan 224 titik data observasi dari 56 perusahaan diikutsertakan. Teknik regresi linier berganda digunakan untuk menganalisis data, dan program pengolahan data Statistical Package for Social Sciences 25 (SPSS 25) digunakan untuk membantu. Temuan menunjukkan bahwa latensi laporan audit berdampak negatif, sementara likuiditas tidak memiliki dampak yang nyata terhadap audit report lag.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221010156 |
| Uncontrolled Keywords: | Company size, Liquidity, Profitability, Audit Report Lag Ukuran Perusahaan, Likuiditas, Profitabilitas, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 12 Aug 2025 08:35 |
| Last Modified: | 12 Aug 2025 08:35 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/96796 |
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