DAMAYANTI, DAMAYANTI (2018) PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Pertamabangan yang Terdaftar di Bursa Efek Indonesia tahun 2012-2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, Solvabilitas, ukuran Perusahaan dan Opini audit parsial maupun simultan terhadap audit Report Lag pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Adapun variabel independen dalam penelitian ini terdiri dari profitabilitas, solvabilitas independen, ukuran perusahaan dan opini audit Sedangkan variabel dependen penelitian ini adalah audit report lag. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai dengan tahun 2016. Sampel ditentukan dengan metode purposive sampling, dengan jumlah sampel yang terpilih sebanyak 10 perusahaan pertambangan sehingga total observasi dalam penelitian ini sebanyak 50 observasi. Data yang digunkana berupa data sekunder. Hasil penelitian membutikan bahwa Profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap audit report lag sedangkan solvabilitas dan opini audit berpengaruh terhadap audit report lag. Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Opini audit. This study aims to examine the effect of profitability, Solvency, Company size and Partial or simultaneous audit opinion to audit Report Lag at Mining companies listed on the Indonesia Stock Exchange. The independent variables in this study consist of profitability, independent solavabilits, firm size and audit opinion While the dependent variable of this study is audit report lag. The population of this research is mining companies listed in Indonesia Stock Exchange 2012 until 2016. Samples determined by purposive sampling method, with the number of samples selected as many as 10 mining companies so that the total observation in this study as many as 50 observations. Data used in the form of secondary data. The results of the study membutikan that Profitability and size of the company does not affect the audit report lag while the solvency and audit opinion affect the audit report lag. Kata Kunci : Lag Report Audit, Profitability, Solvency, Company Size and Audit Opinion.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 25 May 2022 03:24 | ||||||||
| Last Modified: | 25 May 2022 03:24 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7629 |
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