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Pengaruh Profitabilitas, Solvabilitas, Ukuran Kap, Dan Opini Auditor Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

This study aims to examine and analyze the influence of profitability, solvency, KAP size, and auditor opinion on audit report lag. The population in this study consists of industrial sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. The sample in this study was determined based on specific criteria, totaling 40 companies, using the Purposive Sampling method from a population of 63 companies. This research utilizes secondary data from the financial reports of companies on the IDX. The analysis tool used in data processing is the SPSS 26 version software. The results of this study indicate that company size, solvency, and KAP size influence audit report lag with significance values in accordance with the stipulated criteria, which is above or > 0.05. Meanwhile, profitability and auditor opinion variables do not influence audit report lag.

Keywords: audit report lag, profitability, solvability, KAP size, auditor opinion.

Ketersediaan
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Perpustakaan Universitas Riau 2002126722
2002126722
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002126722
Penerbit
Pekanbaru : Univerisitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002126722
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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Tidak tersedia versi lain

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