ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2017) |
| Nama: ALFIKRI MOHAMMAD |
| Tahun: 2022 |
| Abstrak This research was animed to test and analyze the influence of profitability and solvency on audit report lag in insurance companies sector. The population in this study are insurance companies listed in Indonesia Stock Exchange fo 2013-2017 period, which obtained 14 companies. Sampling method used is purposive sampling method, so 9 companies were chosen. The analytical method used is multiple linear regression. The result of the study indicate that avarage profitabilty is 5%, companies solvency is low, and teh audit report lag of all samples is not more than 120 days. Profitability and solvency simultaneously have influece on audit report lag, wheareas solvency has no influance on audit report lag. |