Image of Pengaruh Profitabilitas, Financial Distress, Kepemilikan Publik, Dan Opini Audit Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020)
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Pengaruh Profitabilitas, Financial Distress, Kepemilikan Publik, Dan Opini Audit Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2018-2020)

RAHMI RAHMAYANTI
This study is a quantitative study that aims to examine the effect of profitability, financial distress, public ownership, and audit opinion on audit report lag with company size as a moderating variable in mining companies listed on the IDX in 2018-2020 period. The population of this research is 44 mining companies. The number of samples in this study were 102 financial statements in 3 years of observation from 34 audited financial statements and using a purpossive sampling method. This study uses secondary data obtained through the financial statements of companies listed on the Indonesia Stock Exchange for 2018-2020. Data analysis in this research used descriptive statisctics, normality test, autocorrelation test, multiple linear regression test, moderrated regression analysis test ( MRA) , F test, and coefficient determination test.
The results showed that the variables of profitability, financial distress, public ownership, and audit opinion had an effect on audit report lag. And for the moderating variable, namely company size, the results of the research are that company size is able to moderrate the effect of profitability, financial distress, public ownership, and audit opinion on audit report lag.
Keywords: Profitability, Financial Distress, Public Ownership, Audit Opinion, Company Size, and Audit Report Lag

Ketersediaan
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Perpustakaan Universitas Riau 1502110984
1502110984
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1502110984
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1502110984
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
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