Skripsi

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI(Studi Kasus Pada Perusahaan Sektor Barang Konsumen Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

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Penilaian

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This research aims to analyze the effect of profitability, leverage, company size, and audit fees on audit report lag with KAP reputation as a moderating variable. The population used in this study are non-primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2022. The number of samples was 125 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear and moderation regression analysis using the SPSS 26. From the results of data analysis, it was found that profitability and leverage have no effect, while company size has a positive effect and audit fees has a negative effect on audit report lag. KAP reputation did not moderate the relationship between profitability and leverage. Also, KAP reputation can moderate the relationship between company size and audit fees on audit report lag.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407002815	T144183	T1441832024	Central Library (Referensi)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1441832024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya., 2024

Collation

xix, 82 hlm.; ilus.; tab.; 28cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Pengauditan

Specific Detail Info

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Statement of Responsibility

UIN Rafqy

Other version/related

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