PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020)

LARISA, EVANI (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020). Skripsi thesis, Universitas Tarumanagara.

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Abstract

This study was conducted with the aim of obtaining empirical evidence related to the effect of firm size, profitability, solvency, and firm complexity on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for a two-year period, which is 2019-2020. The research design used is descriptive research in describing the relationship between the independent variables and the dependent variable. The research method used is purposive sampling with amounted to 64 companies that meet the criteria. Furthermore, this study used IBM SPSS version 24 application in data processing. The results of this study indicate that the size of the company and the complexity of the company have an influence on the length of the audit report lag. Meanwhile, profitability and solvency have no effect on audit report lag. Keywords : Audit Report Lag, Company’s Size, Profitability, Solvency, Company’s Complexity

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 13 May 2022 07:17
Last Modified: 13 May 2022 07:17
URI: http://repository.untar.ac.id/id/eprint/35210

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