Tarigan, Agnes Br (2025) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AUDIT REPORT LAG. S1 thesis, Universitas Mercu Buana-Menteng.
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (COVER)
43221010150-Agnes Br Tarigan-01 Cover - Agnes Tarigan.pdf Download (733kB) |
|
Text (BAB I)
43221010150-Agnes Br Tarigan-02 Bab 1 - Agnes Tarigan.pdf Restricted to Registered users only Download (322kB) |
|
Text (BAB II)
43221010150-Agnes Br Tarigan-03 Bab 2 - Agnes Tarigan.pdf Restricted to Registered users only Download (368kB) |
|
Text (BAB III)
43221010150-Agnes Br Tarigan-04 Bab 3 - Agnes Tarigan.pdf Restricted to Registered users only Download (390kB) |
|
Text (BAB IV)
43221010150-Agnes Br Tarigan-05 Bab 4 - Agnes Tarigan.pdf Restricted to Registered users only Download (475kB) |
|
Text (BAB V)
43221010150-Agnes Br Tarigan-06 Bab 5 - Agnes Tarigan.pdf Restricted to Registered users only Download (252kB) |
|
Text (DAFTAR PUSTAKA)
43221010150-Agnes Br Tarigan-08 Daftar Pustaka - Agnes Tarigan.pdf Restricted to Registered users only Download (258kB) |
|
Text (LAMPIRAN)
43221010150-Agnes Br Tarigan- 09 Lampiran - Agnes Tarigan.pdf Restricted to Registered users only Download (546kB) |
Abstract
Penelitian ini dilakukan dengan tujuan menguji dan menganalisis Pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap audit report lag. Penelitian ini adalah jenis penelitian kuantitatif dengan jenis data yang digunakan yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan melalui website resmi Bursa Efek Indonesia (BEI) periode tahun 2020-2023. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 59 perusahaan dan data observasi sebanyak 236 data. Metode analisis data pada penelitian ini adalah analisis regresi linier berganda dengan software pengolahan data yang digunakan yaitu program Statiscal Package for Social Sciences 27 (SPSS 27). Hasil dari penelitian ini menunjukan bahwa profitabilitas berpengaruh negatif tidak signifikan terhadap audit report lag, ukuran perusahan berpengaruh negatif signifikan terhadap audit report lag, dan leverage berpengaruh positif tidak signifikan terhadap audit report lag. This study was conducted with the aim of testing and analyzing the effect of profitability, company size and leverage on audit report lag. This research is a type of quantitative research with the type of data used, namely secondary data obtained from the company's annual financial statements through the official website of the Indonesia Stock Exchange (IDX) for the period 2020-2023. Sampling was carried out using purposive sampling technique so that a sample of 59 companies was obtained and observation data as much as 236 data. The data analysis method in this study is multiple linear regression analysis with the data processing software used, namely the Statiscal Package for Social Sciences 27 (SPSS 27) program. The results of this study indicate that profitability has a negative and insignificant effect on audit report lag, company size has a significant negative effect on audit report lag, and leverage has a positive and insignificant effect on audit report lag.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43221010150 |
| Uncontrolled Keywords: | Audit Report Lag, Profitabilitas, Ukuran Perusahaan, dan Leverage Audit Report Lag, Profitability, Company Size, Leverage |
| 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 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: | ZAIRA ELVISIA |
| Date Deposited: | 21 Aug 2025 02:31 |
| Last Modified: | 21 Aug 2025 02:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/96927 |
Actions (login required)
 |
View Item |
