Skripsi

PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN AUDIT REPORT LAG SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN INDEKS SAHAM LQ-45 TAHUN 2018-2022

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This study aims to test and analyze the effect of company size, financial distress, and leverage on firm value, with audit report lag as a mediating variable. The population in this study is LQ-45 stock index companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses quantitative methods using secondary data. This study uses the purposive sampling technique with a sample size of 21 companies for 5 consecutive years, totaling 105 observations. The analysis methods used are descriptive statistical tests, multiple linear regression analyses, and path analysis. Based on the results of the study, it was partially revealed that company size and audit report lag have a positive influence on firm value, financial distress and leverage have no effect on firm value, company size and financial distress have a negative influence on audit report lag, leverage has no effect on audit report lag, and audit report lag cannot mediate company size, financial distress, and leverage on firm value. Keywords: Company Size, Financial Distress, Leverage, Audit Report Lag, Firm Value

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Detail Information

Series Title

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Call Number

T1517342024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xiii, 35 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Kesulitan Keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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