Pengaruh Opini Audit, Ukuran Perusahaan, Dan Profitabilitas Terhadap Audit Report Lag

Elvina, Devi Prameswari (2023) Pengaruh Opini Audit, Ukuran Perusahaan, Dan Profitabilitas Terhadap Audit Report Lag. Other thesis, stie bank BPD Jateng.

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Abstract

Research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Purpose of this study was to determine the effect of audit opinion, company size and profitability on audit report lag. Samples in this study were 65 companies with a total of 325 observations using purposive sampling method. The analysis used was multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, autocorrelation and heteroscedasticity test), and hypothesis testing (t test, coefficient of determination). Based on the results of the analysis performed, it was found that audit opinion has no effect on audit reprot lag. Meanwhile, company size and profitability have a negative effect on audit reprot lag. Keywords: Audit Opinion, Company Size, Profitability, Audit Report Lag

Item Type:	Thesis (Other)
Additional Information:	Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari 2017 hingga 2021.Tujuan penelitian ini mengetahui pengaruh opini audit, ukuran perusahaan Dan profitabilitas yang mempengaruhi audit Report Lag. Sampel dalam penelitian ini sebanyak 65 perusahaan dengan jumlah observasi sebanyak 325 sampel dengan metode purposive sampling. Analisis yang digunakan analisis regresi analisis regresi linear berganda, uji asumsi klasik (uji normalitas, uji multikolinearitas, autokorelasi dan uji heteroskedastisitas), dan uji hipotesis (uji t, koefisien determinasi). Berdasarkan hasil analisi yang dilakukan diperoleh hasil bahwa opini audit tidak berpengaruh terhadap audit reprot lag. Sedangkan ukuran perusahan dan profitabilitas berpengaruh negatif terhadap audit reprot lag. Kata kunci: Opini Audit, Ukuran Perusahaan, Profitabilitas, Audit Report Lag
Uncontrolled Keywords:	opini audit, ukuran perusahaan, profitabilitas, audit report lag
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	29 Aug 2023 01:26
Last Modified:	29 Aug 2023 01:26
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1272

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