PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS 70 (JII70) TAHUN 2016–2020)

Firdaus Al-Hafiz, NIM.: 17108040029 (2022) PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS 70 (JII70) TAHUN 2016–2020). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of company profitability, company solvency, audit committee, and company board of directors on audit report lag. The sampling technique used is purposive sampling. The sample used is a public company that is consistently listed on the Jakarta Islamic Index 70 (JII70) in 2016-2020. Based on the purposive sampling method used there are 29 companies that meet the criteria. The results of this study indicate that partially profitability and the board of directors give influence on audit report lag, while the solvency and effectiveness of the audit committee have no effect on audit report lag. This study also shows that simultaneously the company's profitability, company solvency, audit committee, board of directors have an effect on audit report lag.

Item Type: Thesis (Skripsi)
Additional Information: Pembimbing: Yayu Putri Senjani, S.E., M.Sc., ACPA
Uncontrolled Keywords: Audit Report Lag, Profitabilitas, Solvabilitas, Komite Audit, Dewan Direksi.
Subjects: Ekonomi Islam > Akuntansi Syari'ah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 26 Apr 2022 09:36
Last Modified: 26 Apr 2022 09:36
URI: http://digilib.uin-suka.ac.id/id/eprint/50794

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