Determinan Audit Report Lag (Studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)

Prastuti, Mentari Hasna and , Dra. Mujiyati, M.si (2025) Determinan Audit Report Lag (Studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of solvency, company size, company age, KAP size, and profit and loss on audit report lag in energy sector companies listed on the Indonesia Stock Exchange in 2019-2023. This research uses quantitative methods with secondary data obtained from the website www.idx.co.id and the company's official website. The number of samples obtained by purposive sampling method was 18 companies as research samples with 90 observations. The data analysis technique uses multiple linear regression analysis with the SPSS (Statistical Package for the Social Sciences) version 20 program. The results showed that solvency and KAP size had an effect on audit report lag. While the variablesof company size, company age, and profit and loss have no effect on audit report lag.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Audit Report Lag, Profit and Loss, Solvency, Company Size, Company Age, KAP Size
Subjects:	H Social Sciences > HG Finance > Capital/Modal H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HG Finance > Capital/Modal > BEI(Bursa Efek Indonesia) H Social Sciences > HG Finance > Investasi
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	MENTARI HASNA PRASTUTI
Date Deposited:	19 Aug 2025 03:36
Last Modified:	11 Sep 2025 02:17
URI:	http://eprints.ums.ac.id/id/eprint/138267

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