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Skripsi

PENGARUH KUALITAS AUDIT, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI MODERASI PADA PERUSAHAAN LQ45.

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Good financial reports must meet several requirements such as relevant, reliable, accurate, and one of them is timeliness. Financial reports that are not timely can reduce the benefits for interested parties, because the reports become less relevant and reliable. The timeliness of submission of audited financial reports according to the Decree of the Chairman of the Capital Market Supervisory Agency Number Kep-17/PM/2002 dated 14 August 2002, is no later than 3 months from the date of the financial statements. However, until 2010 there were still companies experiencing delays in submitting their financial reports. This study aims to analyze the effect of audit quality, profitability and solvency on audit report lag with KAP's reputation as a moderation in LQ45 companies. This research uses panel data which is a combination of datatime series And intersection namely all LQ45 companies during the 2017-2021 period. The analysis technique used is quantitative with panel data regression analysis. The results of this study indicate that (1) audit quality, profitability, solvency and KAP reputation have a positive and significant effect (2) KAP reputation significantly moderates the effect of audit quality, profitability and solvency ondelay in audit reports.

Availability
Inventory Code Barcode Call Number Location Status
2307004678T127720T1277202023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1277202023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx, 99 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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