Analisis Pengaruh Profitabilitas, Opini Audit, Dan Solvabilitas Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Sektor Aneka Industri dan Sektor Industri Barang Konsumsi Periode 2018-2020)

Rizqiki Maghfiroh, Nilam and , Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D. (2022) Analisis Pengaruh Profitabilitas, Opini Audit, Dan Solvabilitas Terhadap Audit Report Lag Dengan Reputasi Kap Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Sektor Aneka Industri dan Sektor Industri Barang Konsumsi Periode 2018-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to determine the effect of profitability, audit opinion and solvency on audit report lag, to determine whether or not the reputation of a public accounting firm (KAP) in moderating the effect of profitability, audit opinion, and solvency on audit report lag. This research was carried out on various industrial sector manufacturing companies and the consumer materials industry on the Indonesia Stock Exchange (BEEI) during the 2018-2020 period. The sampling method used is purposive sampling with a total sample of 297. The independent variables in this study are profitability, audit opinion and solvency. Profitability in this study uses the Return On Asset (ROA) ratio, audit opinion uses a nominal ratio, and solvency uses the Debt to Equity Rastio (DER) ratio. The dependent variable used is audit report lag. The moderating variable used is the reputation of KAP. The analysis technique used is Moderated Regression Analysis (MRA). The result of this research is that profitability, audit opinion, and solvency have no effect on audit report lag. KAP reputation is able to moderate the relationship between profitability and audit report lag. KAP reputation is not able to moderate the relationship between audit opinion and audit report lag. KAP reputation is not able to moderate the relationship between solvency and audit report lag

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Profitability, Audit Opinion, Solvency, KAP Reputation, Audit Report Lag.
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NILAM RIZQIKI MAGHFIROH
Date Deposited: 16 Aug 2022 01:42
Last Modified: 16 Aug 2022 01:43
URI: http://eprints.ums.ac.id/id/eprint/104244

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