Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Narwanto, Bunga Cantika Berliana and , Dr. Triyono, SE, M.Si (2022) Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of company size, profitability, solvency, and complexity of company operations on audit report lag. This research is conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2017-2019. The research sample was taken using purposive sampling method and obtained 36 companies as samples. The data that has been collected was analyzed using data analysis which was first carried out using data analysis which was first carried out by testing classical assumptions before testing the hypothesis, testing the hypothesis in this study using multiple linear regression analysis, coefficient of determination, f test and t test. The results showed that the variable size of the company, and the complexity of the company's operations had no effect on audit report lag, while profitability and solvency variables had an effect on audit report lag.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	firm size, profitability, solvency, operation complexity, audit report lag.
Subjects:	H Social Sciences > HG Finance > Capital/Modal H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BUNGA CANTIKA BERLIANA NARWANTO
Date Deposited:	20 Aug 2022 05:05
Last Modified:	20 Aug 2022 05:07
URI:	http://eprints.ums.ac.id/id/eprint/104191

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