Mustika, Rizki Damir (2022) PENGARUH LIKUIDITAS, KOMPLEKSITAS OPERASI PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN NON-BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2018. Masters thesis, Universitas Tarumanagara.
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Abstract
Penelitian ini bertujuan untuk membuktikan dan mengkaji secara empiris pengaruh likuiditas, kompleksitas operasi perusahaan, struktur modal dan profitabilitas terhadap audit report lag pada perusahaan non-bank yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Penelitian ini bersifat kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling. Pengolahan data menggunakan Regresi Linear Berganda melalui aplikasi eviews 10. Analisis pengujian hipotesis dilakukan secara parsial dan simultan. Hasil penelitian ini menunjukkan bahwa: (1) Likuiditas dengan proksi CR (Current Ratio), Struktur Modal dengan proksi LTDER (Long Term Debt to Equity Ratio), Profitabilitas dengan proksi ROA (Return on Asset) berpengaruh secara signifikan dan negatif terhadap audit report lag pada perusahaan non-bank yang terdaftar di BEI periode 2014-2018; (2) Kompleksitas Operasi Perusahaan dengan proksi JTAP (Jumlah Anak Perusahaan) berpengaruh secara signifikan dan positif terhadap audit report lag pada perusahaan non-bank yang terdaftar di BEI periode 2014-2018; Kata Kunci: Audit Report Lag, Likuiditas, Kompleksitas Operasi Perusahaan, Struktur Modal, Profitabilitas This study aims to prove and empirically examine the effect of liquidity, the complexity of the company's operations, capital structure and profitability on audit report lag in non-bank companies listed on the Indonesia Stock Exchange for the period 2014 – 2018. This research is quantitative with a purposive sampling technique. sampling. Data processing using Multiple Linear Regression through eviews 10 application. Hypothesis testing analysis was carried out partially and simultaneously. The results of this study indicate that: (1) Liquidity with CR proxy (Current Ratio), Capital Structure with LTDER (Long Term Debt to Equity Ratio) proxy, Profitability with ROA (Return on Assets) proxy has a significant and negative effect on audit report lag in non-bank companies listed on the IDX for the period 20142018; (2) The complexity of the Company's Operations with the JTAP proxy (Number of Subsidiaries) has a significant and positive effect on audit report lag in non-bank companies listed on the IDX for the period 2014-2018; Keywords: Audit Report Lag, Liquidity, Complexty of Company’s Operational, Capital Structure, Profitability.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 12 Oct 2022 07:51 |
| Last Modified: | 10 Apr 2023 01:25 |
| URI: | http://repository.untar.ac.id/id/eprint/37353 |
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