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UEU » Undergraduate Theses » Akuntansi
Posted by [email protected] at 31/01/2022 14:57:12 • 240 Views
PENGARUH SOLVABILITAS, LABA/RUGI, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA INDUSTRY PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019)Created by :
Eka Dewi Ramadhanty ( 20170102012 )
| Subject: | SOLVABILITAS
LABA/RUGI
AUDIT REPORT | | Alt. Subject : | SOLVENCY
PROFIT/LOSS
AUDIT REPORT | | Keyword: | Solvabilitas
Laba/Rugi
Ukuran KAP
dan Audit Report Lag |
Description:
Penelitian ini bertujuan untuk mengetahui Pengaruh Solvabilitas, Laba/Rugi, dan Ukuran KAP Terhadap Audit Report Lag pada perusahaan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Variabel independent yang diteliti adalah Solvabilitas diukur dengan Debt To Equity Ratio (DER), Laba/ Rugi yang diukur dengan Dummy, dan Ukuran KAP yang diukur dengan Dummy sedangkan variabel dependen adalah Audit Report Lag diukur dengan tanggal laporan audit dibagi tanggal laporan keuangan.
Jumlah sampel yang digunakan dalam penelitian sebanyak 84 data dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi liner berganda. Hasil penelitian ini menunjukkan bahwa solvabilitas, laba/rugi, dan ukuran kap berpengaruh secara simultan terhadap audit report lag. Secara parsial solvabilitas dan ukuran kap tidak berpengaruh terhadap audit report lag. Sedangkan secara parsial laba/rugi berpengaruh negatif terhadap audit report lag. Temuan dari penelitian ini adalah perusahaan memiliki rata-rata dalam penyampaian laporan keuangan selama 79 hari.
| Contributor | : |
- Adrie Putra,S.E.,M.M
| | Date Create | : | 31/01/2022 | | Type | : | Text | | Format | : | PDF | | Language | : | Indonesian | | Identifier | : | UEU-Undergraduate-20170102012 | | Collection ID | : | 20170102012 |
Source :
Undergraduate Theses of Accounting
Relation Collection:
Fakultas Ekonomi dan Bisnis
Coverage :
Civitas Akademika Universitas Esa Unggul
Rights :
@2022 Perpustakaan Universitas Esa Unggul
Publication URL :
https://digilib.esaunggul.ac.id/pengaruh-solvabilitas-labarugi-dan-ukuran-kap--terhadap-audit-report-lag-studi-empiris-pada-industry-pertambangan-sub-sektor-batu-bara-yang-terdaftar-di-bursa-efek-indonesia-bei-periode-20162019-23216.html
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 UEU-Undergraduate-23216-COVER.Image.Marked.pdf - 128 KB- UEU-Undergraduate-23216-HALAMAN PENGESAHAN.Image.Marked.pdf - 200 KB
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3. UEU-Undergraduate-23216-BAB4.Image.Marked.pdf - 405 KB
4. UEU-Undergraduate-23216-BAB5.Image.Marked.pdf - 162 KB
5. UEU-Undergraduate-23216-BAB6.Image.Marked.pdf - 195 KB
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