PENGARUH PROFITABILITAS, SOLVABILITAS, DAN DUKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

Yunita, Ni Made Yuliana and Adnantara, Komang Fridagustina and Kusumadewi, Tiara (2020) PENGARUH PROFITABILITAS, SOLVABILITAS, DAN DUKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018. Journal Research Accounting (Jarac), 2 (1). pp. 83-92. ISSN 2716-3148

[thumbnail of 25-Article Text-147-1-10-20201219.pdf]

Text
25-Article Text-147-1-10-20201219.pdf - Published Version
Download (262kB)

Official URL: https://jarac.triatmamulya.ac.id

Abstract

The timeliness of submitting financial statements is a important characteristic for
accounting information because of information that has passed by market
participants in the process of making decision for investment, because of the
information submitted could be lose its relevance value. The purpose of this
research is to analyze profitability, solvency, and company size of the audit report
lag on listed manufacturing companies on the Indonesia Stock Exchange period
2016 – 2018. This research used 128 population. The research sample was taken
using purposive sampling method, thus obtaining 98 samples. Data analysis
techniques using documentation by analyzing financial data in the listed report
financial manufacturing companies on the Stock Exchange in 2016 – 2018. Testing
is done with the classic assumption test, multiple linear regression test, analysis
coefficient of determination, F test, and t test. The results showed profitability,
solvency, and company size have a positive effect and significant to the audit report
lag to the listed audit report lag on the Indonesia Stock Exchange in 2016 – 2018.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Ms. Komang Fridagustina Adnantara
Date Deposited:	23 Jul 2021 13:08
Last Modified:	23 Jul 2021 13:08
URI:	http://eprints.triatmamulya.ac.id/id/eprint/417

Actions (login required)

View Item