Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report LAG (Studi Empiris Perusahaan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2011-2016)

Darmawan, Rizal Muhammad and , Drs. Wahyono, M.A.,Akt (2018) Pengaruh Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Audit Report LAG (Studi Empiris Perusahaan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2011-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to analyze the effect of profitability, solvency, and firm size on Audit Report Lag. . The population in this study were retail trade companies listed on the Indonesia Stock Exchange (IDX), while the samples used were retail trade companies listed on the Indonesia Stock Exchange (IDX) during 2011-2016. The sampling technique used in this study was a purposive sampling. The type of research used in this study is quantitative research. The data used in this study is to use secondary data, namely data obtained from the annual report of retail trade companies listed on the Stock Exchange in the 2011-2016 period accessed through www.idx.co.id. Data analysis method used in this study is to use multiple linear regression analysis method. The results of this study indicate that the t value of the profitability variable is -3.231, with a p-value of 0.0002 <0.05. t value of the Solvability variable is -1.563 with a p-value of 0.123> 0.05. the value of t arithmetic variable size of the company equal to 2.944 with p-valuer value of 0.0004 <0.05. From the results of the research it can be concluded that there is a relationship between profitability and Audit Report Lag. there is no relationship between solvency and Audit Report Lag. there is a relationship between the size of the company and Audit Report Lag.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit Report Lag, Profitability, Solvability, Company Size.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIZAL MUHAMMAD DARMAWAN
Date Deposited:	16 Nov 2018 12:59
Last Modified:	04 Apr 2019 08:05
URI:	http://eprints.ums.ac.id/id/eprint/69270

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