NIDRAH, NIDRAH (2019) PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2107. Diploma thesis, UNIVERSITAS NEGERI MAKASSAR.
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Abstract
ABSTRACT This research aimed: (1) to study the effect of liquidity partially towards audit report lag, (2) to study the effect of partial solvency towards audit report lag, (3) to study the effect of liquidity and solvency simultaneously towards audit report lag. Variable of this research were: (1) audit report lag as an dependent variable (Y) as measured by the length of time needed to complete the audit process, (2) liquidity as an independent variable (X1) measured by the current ratio formula, and (3) solvency as an independent variable (X2) as measured by debt to asset ratio. The population of this research were all mining sector company registered in the Indonesia Stock Exchange, and the sample was 21 mining sector company registered in the Indonesia Stock Exchange used purposive sampling technique. The data were collected by documentation technique and were analyzed used Classic Assumotion Test Multiple Linear Regression. The result of this research showed that Y= 67,149 + (-4,898X1) + 20,118X2 + e. Based on the analysis result can be known liquidity had significant negative effect towards audit report lag and solvency had positive effect towards audit report lag. The result was in accordance with first hypothesis (H1) which was suspected that partial or individual liquidity had a negative effect on the audit report lag. And the second hypothesis (H2) which was suspected that partial or individual solvency had a positive effevt on the audit report lag. From the result of analysis can be know that simultaneously liquidity and solvency efffect the audit report lag. The result was in accordance with third hypothesis (H3) which was simultaneously liquidity and solvency had effect on the audit report lag. Keywords : Liquidity, Solvency, and Audit Report Lag
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | FAKULTAS EKONOMI > Akuntansi |
| Divisions: | FAKULTAS EKONOMI |
| Depositing User: | UPT PERPUSTAKAAN UNM |
| Date Deposited: | 11 Oct 2019 01:54 |
| Last Modified: | 11 Oct 2019 01:54 |
| URI: | http://eprints.unm.ac.id/id/eprint/15152 |
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