Faktor-faktor yang Berpengaruh Terhadap Audit Report Lag dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Rizki, Sheruen Sandya Ajeng (2019) Faktor-faktor yang Berpengaruh Terhadap Audit Report Lag dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Audit report lag is the length of time required by the auditor to complete the audit process until the date the audit report is published. This study aims to determine the effect of profitability, solvency, KAP size and company size as moderating variables on audit report lag. This research was conducted at a mining sector company on the Indonesia Stock Exchange in 2013-2017. The data used is secondary data, namely 140 mining companies using the purposive sampling method. The data analysis technique used is Moderated Regression Analysis. The results showed that solvency affected Audit report lag, profitability and KAP size did not affect Audit report lag, company size was able to moderate the size of KAP to Audit report lag, and company size was not able to moderate profitability and solvability of Audit report lag. Keyword: Audit Report Lag, Profitabiliy, Solvency, KAP Size, Firm Size.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: SHERUEN SANDYA AJENG RIZKI
Date Deposited: 03 Oct 2019 01:57
Last Modified: 07 Oct 2019 07:58
URI: http://eprints.perbanas.ac.id/id/eprint/4705

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