Mustika, Rizki Damir (2022) PENGARUH LIKUIDITAS, KOMPLEKSITAS OPERASI PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN NON-BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2018. Masters thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk membuktikan dan mengkaji secara empiris
pengaruh likuiditas, kompleksitas operasi perusahaan, struktur modal dan
profitabilitas terhadap audit report lag pada perusahaan non-bank yang terdaftar di
Bursa Efek Indonesia periode 2014 – 2018. Penelitian ini bersifat kuantitatif dengan
teknik pengambilan sampel yaitu purposive sampling. Pengolahan data menggunakan
Regresi Linear Berganda melalui aplikasi eviews 10. Analisis pengujian hipotesis
dilakukan secara parsial dan simultan. Hasil penelitian ini menunjukkan bahwa: (1)
Likuiditas dengan proksi CR (Current Ratio), Struktur Modal dengan proksi LTDER
(Long Term Debt to Equity Ratio), Profitabilitas dengan proksi ROA (Return on Asset)
berpengaruh secara signifikan dan negatif terhadap audit report lag pada perusahaan
non-bank yang terdaftar di BEI periode 2014-2018; (2) Kompleksitas Operasi
Perusahaan dengan proksi JTAP (Jumlah Anak Perusahaan) berpengaruh secara
signifikan dan positif terhadap audit report lag pada perusahaan non-bank yang
terdaftar di BEI periode 2014-2018;

Kata Kunci: Audit Report Lag, Likuiditas, Kompleksitas Operasi
Perusahaan, Struktur Modal, Profitabilitas

This study aims to prove and empirically examine the effect of liquidity, the
complexity of the company's operations, capital structure and profitability on audit
report lag in non-bank companies listed on the Indonesia Stock Exchange for the
period 2014 – 2018. This research is quantitative with a purposive sampling
technique. sampling. Data processing using Multiple Linear Regression through
eviews 10 application. Hypothesis testing analysis was carried out partially and
simultaneously. The results of this study indicate that: (1) Liquidity with CR proxy
(Current Ratio), Capital Structure with LTDER (Long Term Debt to Equity Ratio)
proxy, Profitability with ROA (Return on Assets) proxy has a significant and negative
effect on audit report lag in non-bank companies listed on the IDX for the period 20142018;
(2)
The
complexity
of
the
Company's
Operations
with
the
JTAP
proxy
(Number

of
Subsidiaries)
has
a
significant
and
positive
effect
on
audit
report
lag
in
non-bank

companies
listed
on the
IDX
for the
period
2014-2018;

Keywords: Audit Report Lag, Liquidity, Complexty of Company’s Operational,
Capital Structure, Profitability.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Tesis
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 12 Oct 2022 07:51
Last Modified: 10 Apr 2023 01:25
URI: https://repotest.untar.ac.id/id/eprint/37353

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