PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

Luqman Deni, Andriyanto (2021) PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris atas Pengaruh Likuiditas, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Report Lag pada Perusahaan Transportasi yang terdaftar di Bursa Eferk Indonesia (BEI) periode 2016-2019 Penelitian ini menggunakan strategi penelitian asosiatif dengan tipe kausal dan metoda analisis data yang digunakan adalah analisis regresi logistik dengan SPSS 26. Populasi dari penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 sampai dengan tahun 2019. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 10 perusahaan. Metode pengumpulan data yang digunakan adalah metode dokumentasi data melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan website dari masing-masing perusahaan. Berdasarkan hasil analisis regresi logistik dengan tingkat signifikansi 5%, maka dapat disimpulkan bahwa : (1) Likuiditas berpengaruh positif terhadap Audit Report Lag pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2019, (2) Profitabilitas tidak berpengaruh negatif terhadap Audit Report Lag pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2019, (3) Solvabilitas berpengaruh negatif terhadap Audit Report Lag pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2019, (4) Ukuran Perusahaan tidak berpengaruh negatif terhadap Audit Report Lag pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2016-2019 This study aims to provide empirical evidence on the Effect of Liquidity, Profitability, Solvency, and Company Size on Audit Report Lag in Transportation Companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. This study uses an associative research strategy with a causal type and the data analysis method used is logistic regression analysis with SPSS 26. The population of this study are transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The sample is determined based on the method purposive sampling, in order to obtain a sample of 10 companies. The data collection method used is the method of data documentation through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the websites of each company. Based on the results of logistic regression analysis with a significance level of 5%, it can be concluded that: (1) Liquidity has a positive effect on Audit Report Lag in transportation companies listed on the Indonesia Stock Exchange for the 2016-2019 period, (2) Profitability does not negative affect on Audit Report Lag in transportation companies listed on the Indonesia Stock Exchange for the 2016-2019 period, (3) Solvency has a negative effect the Audit Report Lag of transportation companies listed on the Indonesia Stock Exchange for the 2016-2019 period, (4) Company size has no negative effect the Audit Report Lag of transportation companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKunarto, Kunartonidn0305044801Kunarto@stei.ac.id
Uncontrolled Keywords: Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Audit Report Lag
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Luqman Deni Andriyanto
Date Deposited: 02 Dec 2021 01:52
Last Modified: 02 Dec 2021 01:52
URI: http://repository.stei.ac.id/id/eprint/6046

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