Saleo, Maria Kricia Belli (2012) Pengaruh skala perusahaan, profitabilitas, likuiditas, dan umur perusahaan terhadap audit report LAG pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2008-2010. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Seluruh perusahaan yang ingin memperoleh dana dapat melakukuan pinjaman kepada kreditor atau menjual saham kepada masyarakat. Perusahaan-perusahaan yang ingin melakukan hal tersebut harus terdaftar di Bursa Efek Indonesia (BEI) dan wajib menyerahkan laporan keuangan yang telah diaudit tepat waktu kepada Bapepam. Penelitian ini bertujuan untuk menganalisa dan melakukan pengkajian secara empiris atas pengaruh skala perusahaan, profitabilitas, likuiditas, dan umur perusahaan terhadap audit report lag. Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian kuantitatif. Populasi penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2008-2010. Penelitian ini menggunakan teknik non-probability sampling yaitu purposive sampling. Jenis data yang digunakan adalah data sekunder dengan metode pengumpulan data menggunakan studi kepustakaan. Penelitian ini menggunakan 51 perusahaan sebagai sampel penelitian. Peneliti menggunakan model penelitian regresi linear berganda untuk mengamati pengaruh variabel independen terhadap variabel dependen. Hasil dari penelitian ini menunjukkan adanya pengaruh profitabilitas, likuiditas, dan umur perusahaan terhadap audit report lag / The companies which expect to gain additional capital are permitted to make loan from creditors or selling shares to public. Those companies are being necessary to be listed in Indonesia Stock Exchange and required to submit audited financial statement to Bapepam. The aim of this research is to examine the influence of firm size, profitability, liquidity, and age of the company on the audit report lag. The research method is quantitative research method. Populations of this research are all manufacture companies listed in Indonesia Stock Exchange during 2008-2010. This research use non-probability sampling which is purposive sampling and derived 51 samples. The method of data collection in this research is literature study. The proposed hypotheses were tested by multiple linear regression models. The result shows profitability, liquidity, and age of the company, have influence on audit report lag whereas firm size has no influence on audit report lag
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | skala perusahaan; profitabilitas; lkuiditas; umur perusahaan; audit report lag; firm size; profitability; liquidity; age of the company | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 31 Oct 2022 06:22 | ||||||||||||
Last Modified: | 31 Oct 2022 06:22 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50920 |
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