Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Dea Pebrianti
Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Debt to Equity Ratio dan Reputasi Auditor Terhadap Audit Report Lag dengan Profitabilitas Sebagai Pemoderasi Rianto -; Dea Pebrianti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1023

Abstract

This study aims to determine the effect of debt to equity ratio and auditor reputation on audit report lag. The measurement used for audit report lag, uses an ordinal scale, productivity is measured by total asset turnover, firm size is measured by total assets ln and maturity is measured by dummy variables. The population used in this study are all sukuk issued by non-financial companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this study was purposive sampling. The number of samples in this study were 90 samples of sukuk from 10 companies. The data analysis method used to test the hypothesis in this study is the ordinal logistic regression analysis method. The results showed that productivity had a significant positive effect on the sukuk rating, firm size had a significant positive effect on the sukuk rating and maturity had no significant effect on the sukuk rating
Co-Authors Rianto -