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.
Dosen Pembimbing: | Hariyanto, Eko | unspecified |
---|---|
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: | 11 Jun 2024 03:50 |
URI: | http://repository.ump.ac.id/id/eprint/12244 |
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