Ukuran Perusahaan Sebagai Variabel Moderasi Pengaruh Profitabilitas, Financial Distress, dan Kepemilikan Publik Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016)

Chandra Kusuma, Bagus and , Andy Dwi Bayu Bawono, SE., M.Si., Ph.D (2018) Ukuran Perusahaan Sebagai Variabel Moderasi Pengaruh Profitabilitas, Financial Distress, dan Kepemilikan Publik Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of profitability, financial distress and public ownership to the audit report lag in manufacturing companies listed on the Indonesia Stock Exchange with the size of the company as a moderating. One of the qualitative characteristics in the delivery of financial statements is relevant, the embodiment can be seen from Audit Report Lag. The research sample used is 312 manufacturing companies listed in Indonesia Stock Exchange 2013 to 2016. Sampling method using purposive sampling method. The analysis used in this study is multiple linear regression analysis and Moderated Regression Analysis (MRA) with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) software Version 21 program. The results showed that variable probability, financial distress, public ownership and firm size had an effect on Audit Report Lag. The size of the company is not able to moderate the effect of probability, financial distress and public ownerhip on audit delay.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit report lag, probabilitas, financial distress, kepemilikan publik, ukuran perusahaan.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	BAGUS CHANDRA KUSUMA
Date Deposited:	12 Apr 2018 07:15
Last Modified:	12 Apr 2018 07:15
URI:	http://eprints.ums.ac.id/id/eprint/62165

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