Image of Pengaruh Profitabilitas, Solvabilitas, Opini Auditor, Dan Ukuran Kap Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesi Pada Tahun 2017-2020)
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Pengaruh Profitabilitas, Solvabilitas, Opini Auditor, Dan Ukuran Kap Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesi Pada Tahun 2017-2020)

ABSTRACT
Audit Report Lag is the period measured in the number of days that
elapsed from the end of the financial reporting year to the date of the auditor's
report. This study aims to determine the effect of profitability, solvency, auditor's
opinion and size of KAP on audit report lag.
The population in this study are all manufacturing companies listed on the
Indonesia Stock Exchange (IDX) in 2017-2020. The sample selection in this study
used purposive sampling method. The sample selected in this study were 54
companies and selected based on predetermined criteria. The data analysis
method used is multiple linear regression.
The results showed that profitability, solvency, audit opinion had a
significant effect on audit report lag. While the size of KAP does not have a
significant effect on audit report lag.
Keywords: profitability, solvency, audit opinion, size of KAP, audit report lag

Ketersediaan
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Perpustakaan Universitas Riau 1802124700
1802124700
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802124700
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802124700
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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