PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT, UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019)

ARIANI, ASMALITA (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT, UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to find empirical evidence of the effect of firm size, profitability, audit opinion, firm age and audit committee on audit report lag. The sample in this study is property & real estate companies listed on the Indonesia Stock Exchange in 2016-2019 with purposive sampling method and obtained 69 companies as samples with 217 observational data. The data analysis technique used is multiple linear regression analysis with SPSS test equipment. The results of this study indicate that company size has a positive effect on audit report lag, profitability does not negatively affect audit report lag, audit opinion does not negatively affect audit report lag, company age has a negative effect on audit report lag, audit committees have a negative effect on audit report lag.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: company size, profitability, audit opinion, company age, audit committee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Agus Imam
Date Deposited: 29 Jun 2022 02:36
Last Modified: 29 Jun 2022 02:36
URI: http://repository.ump.ac.id/id/eprint/12244

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