Oviani, Sartika (2021) PENGARUH TOTAL ASET PERUSAHAAN, OPINI AUDIT DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Pada Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia periode 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Total Aset Perusahaan, Opini Audit, dan Leverage terhadap Audit Report Lag pada perusahaan sub sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian kuantitatif yang diukur dengan metode regresi linier berganda dengan menggunakan aplikasi Eviews 10. Sampel penelitian ini ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 15 perusahaan sektor Hotel, Restoran, dan Pariwisata sehingga total observasi penelitian ini sebanyak 60 sampel. Teknik pengumpulan data digunakan menggunakan metode dokumentasi melalui situs resmi Indonesian Stock Exchange (IDX): www.idx.co.id.Pengujian hipotesis menggunakan uji T. Hasil penelitian yang telah dilakukan membuktikan bahwa Total Aset Perusahaan tidak berpengaruh terhadap Audit Report Lag pada perusahaan sektor Hotel, Restoran, dan Pariwisata yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Sedangkan Opini Audit dan Leverage berpengaruh terhadap Audit Report Lag pada perusahaan sektor Hotel, Restoran, dan Pariwisata yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Kata Kunci : Audit Report Lag, Total Aset Perusahaan, Opini Audit, dan Leverage ABSTRAK This study aims to test whether the effect of Total Assets Companies, Opinion Audit, and Leverage on Audit Report Lag on sub-sector companies in hotels, restaurants, and travelers that listed in the Indonesian Stock Exchange (IDX) from 2017 to 2020. This study uses a quantitative type of research which is measured by multiple linear regression using the Eviews 10 application. The sample of this study was determined based on the purposive sampling method with a total sample of 15 companies in the Hotel, Restaurant, and Tourism sector so that the total observations of this study were 60 samples. The data collection technique used is the documentation method through the official website of the Indonesia Stock Exchange (IDX): www.idx.co.id. Hypothesis testing using T test. The results of the research that have been carried out prove that the Total Assets of the Company have no effect on the Audit Report Lag in the Hotel, Restaurant, and Tourism sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Meanwhile, Audit Opinion and Leverage have an effect on Audit Report Lag in hotel, restaurant and tourism sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Keywords: Audit Report Lag, Total Assets, Audit Opinion, and Leverage
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Sartika Oviani | ||||||||
| Date Deposited: | 28 Dec 2021 01:22 | ||||||||
| Last Modified: | 28 Dec 2021 01:22 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6439 |
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