Pengaruh solvabilitas, profitabilitas, dan audit tenure terhadap audit report lag dengan reputasi kapsebagai variabel pemoderasi
| Main Author: | Eri Kusnardi |
|---|---|
| Other Authors: | Fitri Yani Jalil |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/42009 |
Daftar Isi:
- This study aimed to analyze and get empirical evidence on the effect of solvability, profitability and audit tenure on audit report lag with Reputation of Public Accounting Firm as a moderation variable. The sample in this research is LQ 45 company in Indonesia Stock Exchange year 2013-2017. Hypothesis testing was done byusing Moderated Regression Analysis (MRA) The results of this study showed that Solvency, audit tenure,profitability does not affect the audit report lag.The Reputation of Public Accounting Firm can not moderate the influence of Solvabiity, profitability and audit tenure on audit report lag.