CD Skripsi

Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Auditor, Dan Komite Audit Terhadap Keterlambatan Publikasi Laporan Keuangan (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

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ABSTRACT
This study aims to examine the effect of profitability, solvency, liquidity,
company size, auditor opinion, and audit committee on total lag in publication of
financial statements. The population of this research is service companies listed
on the Indonesia Stock Exchange for the period 2018 to 2020. The sample
selection in this research used purposive sampling technique, from 325 selected
populations following the sample criteria to 100 companies. The analytical tool
used in this research is logistic regression analysis with IBM SPSS 25 Version.
The results of this research found that profitability, solvency, liquidity, company
size, auditor opinion, and audit committee had no affect on total lag in the
publication of financial statements. Hypothesis testing use logistic regression
showing the significance value of profitability 0.857 > (α) 0.05, the significance
value of solvency 0.471 > (α) 0.05, the significance value of liquidity 0.514 > (α)
0.05, company size has a significance value of 0.285 > (α) 0.05, the auditor
opinion with a significance value of 0.953 > (α) 0.05, and the audit committee
with a significance value of 0.70 >(α) 0.05.
Keywords: Profitability, Solvency, Liquidity, Company Size, Auditor Opinion,
Audit Committee, and Total Lag

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1502110753

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1502110753

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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