Angelina, Ria (2019) Analisa Pengaruh Karakteristik Perusahaan dan Auditor Terhadap Audit Report Lag pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini dilakukan oleh penulis melakukan peninjauan dengan misi dalam mengetahui pengaruh dari ukuran perusahaan, kompleksitas perusahaan, kualitas audit perusahaan, opini audit perusahaan, profitabilitas dan leverage terhadap audit report lag. Penelitian dilakukan oleh penulis mengunakan laporan keuangan yang tertera di Bursa Efek Indonesia pada tahun 2013-2017 sebagai data pengujian. Total keseluruahan data yang terlampir pada laporan keuangan adalah 618 perusahaan dan sampel data yang akan digunakan sebagai data sekunder penelitian ialah 276 perusahaan. Peneliti menggunakan software SPSS 22 dan Eviews 9 untuk menguji data. Penelitian yang telah dilakukan ini menyatakan bahwa variabel ukuran perusahaan dan leverage berpegaruh signifikan negatif dengan audit report lag, variabel complexity dan kualitas audit perusahaan tidak berpengaruh signifikan positif dengan audit report lag, variabel opini audit perusahaan berpengaruh signifikan positif dengan audit report lag, dan variabel profitablitas tidak berpengaruh signifikan negatif dengan audit report lag. ********************************************************************** This case was conducted by the author conducting a review with a mission in knowing the effect of company size, company complexity, company audit quality, company audit opinion, profitability and leverage on audit report lag. The study was conducted by the author using secondary data that can be drawn from financial statements listed on the Indonesia Stock Exchange in 2013-2017. The data contained in the financial statements are 618 companies and the data to be used as research material is 276 companies. This research was tested using SPSS version 22 and Eviews 9 application programs. This study shows that firm size and leverage variables have a significant negative effect with audit report lag, firm complexity and firm audit quality variables have no significant positive effect with audit report lag, company audit opinion variables have a significant positive effect with audit report lag, and profitability variables have no effect significant negative with audit report lag.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 24 |
| Uncontrolled Keywords: | Company Size, Company Complexity, Company Quality, Company Audit Opinion, Profitability, Leverage, Audit Report Lag. |
| Subjects: | H Social Sciences > HF Commerce > Business H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | School of Economic and Business > Accounting |
| SWORD Depositor: | Admin Repository Universitas Internasional Batam |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 21 Oct 2019 10:01 |
| Last Modified: | 05 Oct 2020 07:43 |
| URI: | http://repository.uib.ac.id/id/eprint/1923 |
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