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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika J Statistika: Jurnal Ilmiah Teori dan Aplikasi Statistika Jurnal Eduscience (JES) Square : Journal of Mathematics and Mathematics Education Jurnal Pasar Modal dan Bisnis Velocity: Journal of Sharia Finance and Banking Unnes Journal of Mathematics Education Journal of Islamic Economics and Finance JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Sahmiyya: Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking Aktsar: Jurnal Akuntansi Syariah
Rusyida, Wilda Yulia
UIN KH. Abdurrahmad Wahid Pekalongan, Indonesia
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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Reputasi KAP dalam Memoderasi Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas Terhadap Audit Report Lag Ma’sumah, Lulu’il; Rusyida, Wilda Yulia
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16765

Abstract

This research was conducted to determine the effect of company size, profitability, solvency, and liquidity on audit report lag with the reputation of public accounting firms as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used secondary data using purposive sampling. This study conducted descriptive analysis tests, classical assumption tests, and hypothesis tests consisting of the coefficient of determination, t-test, and Moderated Regression Analysis (MRA). The results of this study show that company size, profitability, and liquidity affect the audit report lag companies. In contrast, solvency has no effect. The reputation of the public accounting firm cannot moderate the relationship between firm size, profitability, solvency, and liquidity in the audit report.
Co-Authors Ahmad Faridh Ricky Fahmy Anas Yoga Nugroho Ayatullah Sadali Azzahro, Nur Syifa Dimaski, Arif Rusda Edy Soedjoko Ghaisani Putri, Mezaluna Harida, Irza Aulia KHARISMA, FEBBY FERIYANI KHUSNUL CHOTIMAH, KHUSNUL Laeli, Mufidatul Nur Lulu’il Ma’sumah Marlina Ma’sumah, Lulu’il Mohammad Asikin Mufidatul Nur Laeli Nisa, Lia Sofiatun Pratama, Veranda Ardiyan Putra Prayoga, Susilo Adi Putri, Aulia Syaifa Rahma, Fibiana Aulia Rifaldi, M. Raikhan Rizky, Iqvinna Camilla Sari, Nurul Husnah Mustika Septia Wizar Septia Wizar Anggriani Tamamudin Ubaidillah, Muhammad Faiz Ulhak, Zaki Dia Ulinnuha, Ahmad Syukron Umayani, Dewi Risma Dwi Versiandika Yudha Pratama Yeyen Fitri Setyaningrum Yunanda, Selly