Pengaruh rasio keuangan terhadap audit report lag pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016–2020

Sari, Tita Permata (2022) Pengaruh rasio keuangan terhadap audit report lag pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada tahun 2016–2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap audit report lag pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penelitian ini menggunakan metode purposive sampling sebagai metode pengambilan sampelnya. Penelitian ini menggunakan regresi linear berganda sebagai dasar pengambilan keputusan. Variabel independen pada penelitian ini ialah profitabilitas, likuiditas, solvabilitas, dan terdapat variabel control berupa ukuran perusahaan. Hasil penelitian ini menunjukkan bahwa (1) variabel profitabilitas memiliki pengaruh negatif terhadap audit report lag, (2) variabel likuiditas tidak memiliki pengaruh terhadap audit report lag, (3) variabel solvabilitas memiliki pengaruh positif terhadap audit report lag, dan (4) variabel kontrol ukuran perusahaan mempengaruhi audit report lag. /This study aims to determine the effect of financial ratios on audit report lag in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research uses purposive sampling method as the sampling method. This study uses multiple linear regression as the basis for decision making. The independent variables in this study are profitability, liquidity, solvency, and there is a control variable in the form of company size. The results of this study indicate that (1) profitability variable has a negative effect on audit report lag, (2) liquidity variable has no effect on audit report lag, (3) solvency variable has a positive effect on audit report lag, , and (4) control variable company size affects audit report lag.

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