CD Skripsi

Pengaruh Ukuran Perusahaan, Opini Audit, Profitabilitas, Komite Audit Dan Ukuran Kap Terhadap Audit Report Lag Dan Harga Saham (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)

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This research aims to examine and analyze (1) The effect of company size, audit opinion, profitability, audit committee and public accounting firm size on audit report lag (2) The effect of company size, audit opinion, profitability, audit committee and public accounting firm size on stock price (3) The effect of audit report lag on share prices (4) The effect of company size, audit opinion, profitability, audit committee and public accounting firm size on stock price through audit report lag as an intervening variable.
The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample in this research was determined according to certain criteria at 18 companies using the Purpusive Sampling method from a population of 57 companies. This research uses secondary data from company financial reports on the IDX. The analytical tool used in data processing is using SPSS 26 version software.
The results of this research show that company size, audit committee and stock price influence the audit report lag with a significance value in accordance with the provisions, namely above 0.05. Meanwhile, the audit opinion and profitability variables have no effect on audit report lag. Then the research results also show that profitability and audit report lag influence changes in stock price with a significance value of > 0.05. Meanwhile, company size, audit opinion, audit committee and public accounting firm size have no effect on stock price. Then, in testing the indirect effect of audit report lag as an intervening variable, it was able to mediate the effect of the audit committee and public accounting firm size on stock price with the indirect effect being greater than the direct effect. However, audit report lag is unable to mediate the influence of company size, audit opinion and profitability on stock price.

Keywords: audit report lag, stock price, company size, audit opinion, profitability, audit committee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112541

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112541

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

Vina

Versi lain/terkait

Lampiran Berkas

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