Image of Pengaruh Kondisi Keuangan, Profitabilitas, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

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Pengaruh Kondisi Keuangan, Profitabilitas, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

ABSTRACT The purpose of this study was to analyze the effect of financial conditions, profitability, company growth, and company size on audit report lag. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique used purposive sampling method, so that a sample of 59 companies was obtained and the number of observations was 177. The data analysis technique used panel regression and the data was processed using Eviews 10. Based on data analysis performed by panel data analysis, it shows that the profitability variable has a significant negative effect on audit report lag. The financial condition and company growth variables have no effect on audit report lag. Meanwhile, the company size variable has a significant positive effect on audit report lag in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. Keywords: Audit Report Lag. Financial Condition, Profitability, Company Growth, and Company Size.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 FIA p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 88 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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