CD Skripsi

Pengaruh Profitabilitas, Leverage, Likuiditas, Reputasi Kap, Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021)

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ABSTRACT
This study aims to investigate the influence of profitability, leverage, liquidity, KAP reputation, and firm size on audit delay in companies listed on the Indonesia Stock Exchange (BEI) during the period 2021. The study used purposive sampling to select a sample, resulting in a total of 643 samples. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results showed that audit delay is influenced by profitability, KAP reputation, and firm size based on the t-test results with significance values of 0.001 for profitability, 0.000 for KAP reputation, and 0.000 for firm size. However, no significant influence was found between leverage and liquidity for audit delay, with significance values of 0.051 for leverage and 0.241 for liquidity. The results also showed that the adjusted R-square was 0.223, which explains that the influence of each independent variable on the dependent variable was 22.3%, while the rest is influenced by other factors not included in this study.
Keywords: Audit delay, Profitability, Leverage, Liquidity, KAP Reputation, and Company Size .

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902112610

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902112610

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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