Bhagaskara, Muhammad Razan Adinsa and Dr. Drs. Roekhudin, (2023) Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Opini Audit, Audit Tenure, Dan Kualitas Auditor Terhadap Audit Report Lag (Studi Kasus Pada Perusahaan Konsumen Non- Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini berupaya untuk mengetahui pengaruh leverage, profitabilitas, ukuran perusahaan, opini audit, audit tenure, dan kualitas auditor terhadap audit report lag. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode analisis regresi data panel. Adapun sampel penelitian ini adalah 90 perusahaan sektor konsumen non-primer di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menemukan bahwa secara parsial leverage berpengaruh positif namun tidak signifikan terhadap audit report lag, profitabilitas berpengaruh negatif dan signifikan terhadap audit report lag, ukuran perusahaan berpengaruh positif dan signifikan terhadap audit report lag, opini audit berpengaruh negatif dan signifikan terhadap audit report lag, audit tenure berpengaruh negatif dan signifikan terhadap audit report lag, dan kualitas auditor berpengaruh negatif namun tidak signifikan terhadap audit report lag. Secara simultan bahwa leverage, profitabilitas, ukuran perusahaan, opini audit, audit tenure, dan kualitas auditor berpengaruh terhadap audit report lag dengan kontribusi sebesar 15,8%.
English Abstract
This study aims to quantitatively analyze the effect of leverage, profitability, company size, audit opinion, audit tenure, and auditor quality on audit report lag utilizing panel data regression method. The samples include 90 consumer cyclical companies listed on the Indonesia Stock Exchange between 2019 and 2021. The findings of this study exhibit that, partially, leverage has an insignificant positive effect on audit report lag; profitability has a significant negative effect on audit report lag; company size has a significant positive effect on audit report lag; audit opinion has a significant negative effect on audit report lag; audit tenure has a significant negative effect on audit report lag; and auditor quality has an insignificant negative effect on audit report lag. Simultaneously, leverage, profitability, company size, audit opinion, audit tenure, and auditor quality affect audit report lag with a contribution of 15,8%
Other obstract
-
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020019 |
| Uncontrolled Keywords: | leverage; profitabilitas; ukuran perusahaan; opini audit; audit tenure; kualitas auditor; audit report lag, leverage; profitability; company size; audit opinion; audit tenure; auditor quality; audit report lag |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 18 Jul 2023 04:04 |
| Last Modified: | 18 Jul 2023 04:04 |
| URI: | http://repository.ub.ac.id/id/eprint/201931 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Muhammad Razan Adinsa Bhagaskara.pdf Restricted to Registered users only until 31 December 2025. Download (5MB) |
Actions (login required)
 |
View Item |