Likuiditas sebagai Pemoderasi Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Waktu Penyelesaian Audit (Studi Empiris Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Sonyaningtias, Finanda Nurafni and -, Dra. Nursiam, M.H., Ak., CA (2020) Likuiditas sebagai Pemoderasi Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Waktu Penyelesaian Audit (Studi Empiris Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to test the ability of liquidity in moderating the effect of firm size and profitability on audit completion time. This study uses data on LQ-45 companies listed in Indonesia Stock Exchange for the period 2016-2018. The samples in this study using pursposive sampling method in accordance with predetermined criteria. The semple in this study consisted of 65 companies. Technique used is multiple linear regression and moderation test using Moderated Regression Analysis (MRA). The results showed partially that company size had a significant effect on audit completion time, while profitability did not have a significant effect on audit completion time. Liquidity can moderate the influesces company size on audit completion time, while luquidity can not moderate the influesces profitability on audit completion time.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit report lag, company size, profitability, liquidity.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FINANDA NURAFNI SONYANINGTIAS
Date Deposited:	12 Nov 2020 06:33
Last Modified:	12 Nov 2020 06:36
URI:	http://eprints.ums.ac.id/id/eprint/87225

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