Maria, Sitorus (2021) PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KAP TERHADAP AUDIT REPORT LAG. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Download (1MB) |
|
Text (BAB 1)
BAB 1.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (254kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (818kB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (465kB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (792kB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (84kB) | Request a copy |
|
Text (Daftar Referensi)
Daftar Referensi.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (146kB) |
|
Text (Lampiran)
Lampiran.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (410kB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk mengetahui apakah profitabilitas, solvabilitas, ukuran perusahaan, opini audit, dan ukuran KAP terhadap audit report lag. Penelitian ini dilakukan pada 20 perusahaan property dan real estate. Pengambilan sampel menggunakan purposive sampling dengan jumlah 100 data. Data yang digunakan dalam penelitian ini merupakan data sekunder. Dalam penelitian ini penulis menggunakan data yang bersifat kualitatif yang diukur dengan menggunakan yang diukur dengan menggunakan metode berbasis regresi linier berganda yaitu uji t dan uji f yang diukur dengan program IBM SPSS 25. Hasil penelitian membuktikan bahwa, (1) profitabilitas tidak berpengaruh positif terhadap audit report lag, (2) solvabilitas tidak berpengaruh terhadap audit report lag, (3) ukuran perusahaan berpengaruh negative terhadap audit report lag, (4) opini audit berpengaruh positif terhadap audit report lag, (5) ukuran KAP tidak berpengaruh positif terhadap audit report lag, (6) profitabilitas, solvabilitas, ukuran perusahaan, opini audit, dan ukuran KAP berpengaruh secara simultan terhadap audit report lag. This study aims to determine whether profitability, solvency, company size, audit opinion, and size of KAP on audit report lag. This research was conducted on 20 property and real estate companies. Sampling using purposive sampling with a total of 100 data. The data used in this study are secondary data. In this study, the authors used qualitative data measured by using a method based on multiple linear regression, namely the t test and f test as measured by the IBM SPSS 25 program. The results prove that, (1) profitability has no positive effect on audit report lag, (2) solvency has no effect on audit report lag, (3) company size has a negative effect on audit report lag, (4) audit opinion has a positive effect on audit report lag, (5) KAP size has no positive effect on audit report lag, (6) profitability, solvency, company size, audit opinion, and KAP size have a simultaneous effect on audit report lag.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Profitabilitas, Solvabilitas, Ukuran Perusahaan, Opini Audit, dan Ukuran KAP | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Maria sitorus | ||||||||
| Date Deposited: | 24 Nov 2021 01:54 | ||||||||
| Last Modified: | 24 Nov 2021 01:54 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5944 |
Actions (login required)
 |
View Item |
