Skripsi

PENGARUH POTENSI KEBANGKRUTAN, LEVERAGE, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI EMPIRIS DI PERUSAHAAN SEKTOR BARANG KONSUMEN NON PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022)

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Penilaian

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This research aims to examine the effect of potential bankruptcy, leverage, audit opinion, and profitability on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is 75 consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purposive sampling technique. Based on the purposive sampling technique, there are 300 samples in the form of annual reports and financial statements of 75 consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis technique used Eviews 12 using panel data regression analysis. The test results show that the Potential Bankruptcy variable has a positive effect on Audit Report Lag, Audit Opinion has a negative effect on Audit Report Lag, while Leverage and Profitability have no effect on Audit Report Lag.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407005378	T156251	T1562512024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1562512024

Publisher

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

Collation

xix, 99 hlm.; ilus.; tab, 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

Other version/related

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