Pengaruh opini audit, profitabilitas, dan kompleksitas operasi perusahaan terhadap audit report lag pada perusahaan manufaktur sub sektor makanan dan minuman

Putri, Vika Yuliana (2022) Pengaruh opini audit, profitabilitas, dan kompleksitas operasi perusahaan terhadap audit report lag pada perusahaan manufaktur sub sektor makanan dan minuman. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

	Text ABSTRAK (1).pdf Download (779kB)
	Text Turnitin Prosentase.pdf Download (24kB)

Abstract

Abstrak Riset ini bermaksud buat mengenali akibat audit report lag yang terdiri atas opini audit, profitabilitas, serta kompleksitas operasi perusahaan terhadap audit report lag pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indpnesia. Pendekatan pada penelitian ini menggunakan kuantitatif. Populasi dalam penelitian ini yakni 54 perusahaan manufaktur sub sektor makanan dan minuman. Metode pengumpulan pada penelitian ini menggunakan metode purposive sampling dengan jumlah industri sebesar 27 industri yang memiliki kondisi senantiasa normal. Metode pengumpulan informasi memakai riset informasi finansial industri manufaktur sub sektor makanan dan minuman di pasar uang dampak Indonesia rentang waktu 2019-2020. Metode analisa informasi yang dipakai buat menanggapi anggapan riset ini merupakan percobaan regresi linier berganda. Hasil riset ini membuktikan opini audit dan kompleksits operasi perusahaan tidak berpengaruh terhadap audit report lag, sebaliknya profitabilitas berpengaruh terhadap audit report lag. Kata Kunci : Opini audit, Profitabilitas, dan kompleksitas operasi perusahaan, terhadap audit report lag This study aims to determine the effect of audit report lag consisting of audit opinion, profitability, and the complexity of the company's operations on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The approach in this study uses quantitative research. The population in this study were 54 manufacturing companies in the food and beverage sub-sector on the Indonesian stock exchange for the 2019-2020 period. The sampling technique used purposive sampling method with the number of companies as many as 27 companies that have a stablecondition. The data collection technique uses research on the financial statements of manufacturing companies in the food and beverage sub-sector on the Indonesian stock exchange for the 2019-2020 period. The data analysis technique used to answer the research hypothesis is multiple linear regression test. The results of this study indicate that the audit opinion variable and the complexity of the company's operations have no effect on the audit report lag, while profitability has an effect on the audit report. Keywords : Audit Opinion, Profitability, Company Operating Complexity, and Audit Report Lag

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Opini audit, Profitabilitas, dan kompleksitas operasi perusahaan, terhadap audit report lag.
Subjects:	A General Works > AC Collections. Series. Collected works L Education > LA History of education
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Vika Yuliana Putri
Date Deposited:	04 Oct 2022 07:08
Last Modified:	04 Oct 2022 07:08
URI:	http://erepository.uwks.ac.id/id/eprint/12652

Actions (login required)

View Item

Downloads