Pengaruh Laba Rugi Operasi Perusahaan, Kompleksitas Operasi,Ukuran Perusahaan dan Audit Tenure Terhadap Audit Report Lag

Rahman, Finkan Anisah (2022) Pengaruh Laba Rugi Operasi Perusahaan, Kompleksitas Operasi,Ukuran Perusahaan dan Audit Tenure Terhadap Audit Report Lag. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan Untuk mengetahui, mengidentifikasi, menganalisis dan menguji secara empiris mengenai pengaruh laba rugi operasi perusahaan, kompleksitas operasi, dan ukuran perusahaan,dan audit Tenure terhadap Audit Report Lag.Penelitian ini dilakukan pada perusahaan properti yang terdaftar di Bursa Efaek Indonesia (BEI). Metode pengumpulan data yang diUntuk kan dalam penelitian ini adalah metode penelitian kuantitatif. Data yang diUntuk kan dalam penelitian ini adalah data sekunder yang didapatkan dari laporan keuangan tahunan Perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia yang dipublikasikan dari tahun 2017 hingga 2020. Metode pengambilan sampling yang diUntuk kan adalah nonprobability sampling dengan mengUntuk kan metode purposive sampling. Sample dalam penelitian ini adalah 79 perusahaan properti yang terdaftar di BEI. Pengolahan data dalam penelitian ini mengUntuk kan Stata vs 14.Hasil dari pengujian hipotesis dalam penelitian ini menunjukan bahwa efektifitas laba berpengaruh negatif terhadap audit lag, kompleksitas perusahaan berpengaruh negatif terhadap audit lag, ukuran perusahaan berpengaruh negatif terhadap audit lag, dan audit Tenure berpengaruh positif terhadap audit lag. This study aims to determine, identify, analyze and test empirically the effect of company operating profit and loss, operating complexity,company size and audit tenure on audit report lag / This research was conducted on property companies listed on the Indonesia Stock Exchange (IDX). The data collection method used in this study is a quantitative research method. The data used in this study is secondary data obtained from the annual financial statements of property sector companies listed on the IDX published from 2017 to 2020. The sampling method used is non-probability sampling using the purposive sampling method. The sample in this study were 79 property companies listed on the IDX. Data processing in this study used Stata vs.14. The results of hypothesis testing in this study indicate that earnings effectiveness has a negative effect on audit lag, company complexity has a negative effect on audit lag, firm size has a negative effect on audit lag, and audit Tenure has a positive effect on audit lag.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Rahman, Finkan Anisah01017200013finkananisah@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSihombing, Tanggor0316076101UNSPECIFIED
Uncontrolled Keywords: Laba Rugi Operasi Perusahaan, Kompleksitas Operasi, Ukuran Perusahaan, Audit Tenure, Audit Report Lag,
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: FINKAN ANISAH RAHMAN
Date Deposited: 22 Jul 2022 08:53
Last Modified: 22 Jul 2022 11:15
URI: http://repository.uph.edu/id/eprint/48942

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