Skripsi

ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI TERHADAP AUDIT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri,

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This study aims to analyze the impact of profitability, liquidity, and audit opinion on audit lag, with company size as a moderating variable, for companies listed on the Indonesia Stock Exchange (IDX). The research employs secondary data from the annual reports of IDX-listed companies for the period 2018-2022. A sample of 17 companies was selected using purposive sampling. The data analysis technique used panel data regression with Eviews 12. The results indicate that profitability and liquidity do not have a significant impact on audit lag. While, audit opinion has a positive and significant effect on audit lag. furthermore, company size was found to moderate the effect of audit opinion on audit lag.

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Detail Information

Series Title

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Call Number

T1570832024

Publisher

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

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Auditing
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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