Kinasih, Anugrahaning (2023) Pengaruh financial distress terhadap audit report lag sebelum dan pada periode covid-19. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari penelitian ini adalah untuk menemukan bukti empiris dari pengaruh fnancial distress terhadap audit report lag. Sampel yang digunakan dalam penelitian ini adalah 143 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan metode regresi linear berganda dan menggunakan sistem aplikasi STATA versi 15, dan dapat disimpulkan bahwa (1) Financial distress memiliki pengaruh positif terhadap audit report lag dan (2) Financial distress tidak berpengaruh negatif terhadap audit report lag sebelum dan pada periode pandemi Covid-19. / The purpose of this research is to find empirical evidence of the influence of financial distress on Audit Report Lag. The sample used in this research is 143 companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique used was purposive sampling. This study uses multiple linear regression methods and uses the STATA application system version 15, and it can be concluded that (1) Financial distress has a positive effect on audit report lag and (2) Financial distress has no negative effect on audit report lag before and during period of the Covid-19 pandemic.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | financial distress; audit report lag; return on asset; debt to equity ratio; current ratio; covid-19 | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | ANUGRAHANING KINASIH | ||||||||
| Date Deposited: | 22 May 2023 07:26 | ||||||||
| Last Modified: | 22 May 2023 07:26 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/55453 |
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