CD Skripsi
Pengaruh Opini Audit, Proftabilitas Dan Solvabilitas Terhadap Audit Report Timeliness (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)
The purpose of this research is investigating the influence of audit opinion, profitability and solvency on audit report timeliness. Empirical Study on Property and Real Estate are listed on the Indonesia Stock Exchange 2020-2022. The population of this study are all property and real estate in Indonesia 2020-2022. This study uses secondary data collected from the Indonesia Stock Exchange (IDX) 2020-2022. The sample selection in this study used purposive sampling method, 32 companies were selected with the number of observations for three years, so that the selected sample was 96 samples. Processing and data analysis in this study uses binary logistic regression SPSS Statistics 25. The results of this study revealed that the variable of audit opinion and solvency have an effect on audit report timeliness. While profitability has no effect on audit report timeliness.
Keywords: audit opinion, profitability, solvency, audit report timeliness
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