PENGARUH UKURAN PERUSAHAAN,DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2017-2020

Muhammad Dwi, Ilyas (2021) PENGARUH UKURAN PERUSAHAAN,DAN LEVERAGE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2017-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, , dan leverage terhadap Audit Report Lag pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Penelitian ini menggunakan jenis penelitian asosiatif, pendekatan kausal yang diukur dengan metoda regresi linear data panel dengan Eviews versi 10. Populasi penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Pemilihan sampel ditentukan berdasarkan metoda purposive sampling, dengan jumlah sampel sebanyak 30 perusahaan transportasi sehingga total dokumentasi dalam penelitian ini sebanyak 120 dokumentasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id dan website masing-masing perusahaan. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap Audit Report Lag. Sedangkan leverage tidak berpengaruh terhadap Audit Report Lag pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2020. This study aims to determine the effect of company size, and leverage on the Lag Audit Report on transportation companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses an associative type of research, a causal approach as measured by the linear regression method of panel data with Eviews version 10. The population of this study is a transportation company listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sample selection was determined based on the purposive sampling method, with a total sample of 30 transportation companies so that the total documentation in this study were 120 documentation. The data used in this research is secondary data. Data collection techniques use documentation through the official IDX website www.idx.co.id and the websites of each company. The results of this study indicate that company size has a positive effect on Audit Report Lag. Meanwhile, leverage has no effect on the Audit Report Lag of transportation companies listed on the Indonesia Stock Exchange for the 2017-2020 period.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorApry, Linda Diana0303047501aprylindadiana@stei.ac.id
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Audit Report Lag
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mr Muhammad Dwi Ilyas
Date Deposited: 13 Dec 2021 06:45
Last Modified: 13 Dec 2021 06:45
URI: http://repository.stei.ac.id/id/eprint/6210

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