CD Skripsi

Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan, Reputasi Kap Dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

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ABSTRACT
This study aims to analyze the influence of profitability, audit opinion,
company size, PAF reputation and company operation complexity towards audit
report lag. The population in this researchare manufacturing companies that listed
on Indonesia Stock Exchange in 2016-2018. The sample in this study was determined
using purposive-sampling method, based on the data obtained from 63 manufacturing
companies with 189 research objects for 3 years. Data analyze method that used in
this research is multiple-regression using SPSS version 25.0. The result showed that
profitability affects the audit report lag, with t-count -3.747, t-table 1.97301 and a
significance of 0.000. Audit opinion affects the audit report lag with t-count -4.314.
t-table 1.97301 and a significance 0f 0.000. Company size affects the audit report lag
with t-count -3.096, t-table 1.97301 and a significance of 0.002. PAF reputation does
not affect the audit report lag with t-count 0.441, t-table 1.97301, and a significance
of 0.659. The company operation complexity does not affect the audit report lag with
t-count 0.379, t-table 1.97301, and a significance of 0.705.
Keywords: audit report lag, profitability, audit opinion, company size, PAF
reputation, company operation complexity.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0177)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0177)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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