Triyandana, Rafi Ilham (2022) PENGARUH UKURAN KAP, PROFITABILITAS, DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 1)
BAB 1.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (178kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (277kB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (210kB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (240kB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (117kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (122kB) | Request a copy |
|
Text (Lampiran)
LAMPIRAN.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (442kB) | Request a copy |
Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh Ukuran KAP (SIZE), Profitabilitas, dan Tenure Audit terhadap Audit Report Lag pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif, yang diukur dengan menggunakan metode regresi logistik dengan program Eviews 10. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 30 perusahaan perbankan sehingga total observasi dalam penelitian ini sebanyak 90 observasi. Teknik pengumpulan data dengan menggunakan metode dokumentasi melalui situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Hasil penelitian membuktikan bahwa Ukuran KAP yang dilihat dari KAPBIG4 berpengaruh signifikan terhadap Audit Report Lag. Namun penelitian ini tidak dapat membuktikan adanya pengaruh signifikan antara profitabilitas, dan tenure audit terhadap audit report lag. This study aims to examine whether the influence of KAP Size (SIZE), Profitability, and Audit Tenure on Audit Report Lag in banking companies listed on the Indonesia Stock Exchange (BEI) 2017-2019 period. This research uses quantitative research with a descriptive approach, which is measured using logistic regression methods with the Eviews 10 program. The data used in this study are secondary data. The population of this study are banking companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The sample is determined based on purposive sampling method, with a total sample of 30 banking companies so that the total observations in this study were 90 observations. The data collection technique uses the documentation method through the official website of the Indonesia Stock Exchange (IDX) and the website of each company. The results prove that the KAP size as seen from KAPBIG4 has a significant effect on Audit Report Lag. However, this study cannot prove that there is a significant influence between profitability and audit tenure on audit report lag.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Audit Report Lag, Ukuran KAP, Profitabilitas, dan Tenure Audit | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Rafi Ilham Triyandana | ||||||||
| Date Deposited: | 23 Jun 2022 03:34 | ||||||||
| Last Modified: | 23 Jun 2022 03:34 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7665 |
Actions (login required)
 |
View Item |
