Triana, Fitria Hardiyanti (2019) Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas Terhadap Audit Report Lag Yang Terdaftar di Bursa Efek Indonesia (BEI). Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This research aims to determine the effect of company size, profitability, and solvency on audit report lag companies listed on the Indonesia Stock Exchange period 2015-2018. The population in this study is company listed on the Indonesia Stock Exchange 2015-2018. The sample in this study amounted to 344 companies with purposive sampling. Techniques of data collection using the documentation of the annual company reports listed on the Stock Exchange. The data were analyzed using multiple regression analysis with SPSS 23. The results of the study found that only company size had a negative and significant effect on audit report lag of financial companies listed on the Indonesia Stock Exchange. Profitability had a positive and no significant effect on the audit report lag of financial companies listed in Indonesia Stock Exchange. Solvency had a negative and no significant effect on the audit report lag of financial companies listed on the Indonesia Stock Exchange.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FITRIA HARDIYANTI TRIANA |
| Date Deposited: | 10 Dec 2019 05:42 |
| Last Modified: | 10 Dec 2019 05:42 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5638 |
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