Pengaruh Ukuran Perusahaan dan Laba Rugi Terhadap Audit Report Lag Pada Perusahaan Sektor Perindustrian Yang Terdaftar di BEI

Gunawan, Ana Sherly (2024) Pengaruh Ukuran Perusahaan dan Laba Rugi Terhadap Audit Report Lag Pada Perusahaan Sektor Perindustrian Yang Terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect between company size and profit and loss on audit report lag in industrial sector companies listed on the Indonesia Stock Exchange (IDX) with a research period in 2020-2022. The data used in this study are secondary data obtained from the Indonesia Stock Exchange website and the company website under study. The population in this study were industrial sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling method so that 41 companies were obtained with a total sample of 123. Hypothesis testing is done with multiple linear regression analysis. The results showed that company size and profit and loss had a negative effect on audit report lag. Keywords: Company Size, Profit and Loss, Audit Report Lag

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Company Size, Profit and Loss, Audit Report Lag
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 2814 not found.
Date Deposited: 04 Mar 2024 03:57
Last Modified: 04 Mar 2024 03:57
URI: http://eprints.ukmc.ac.id/id/eprint/11618

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