Damayanti, Fina and ., Associate Prof Amrizal, S.E., MM., PhD (2022) Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2020. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
FINA DAMAYANTI. Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Serta Dampaknya Terhadap Trading Volume Activity Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2020 dengan bimbingan Associate Prof Amrizal,SE.MM.PhD.
Penelitian ini dilakukan dengan tujuan untuk menganalisis faktor-faktor yang mempengaruhi audit report lag serta bagaimana pengaruhnya terhadap trading volume activity. Penelitian ini dibagi menjadi dua model. Model pertama bertujuan untuk mengetahui bagaimana pengaruh antara leverage, ukuran perusahaan, serta ukuran KAP terhadap audit report lag, dan pada model kedua bertujuan untuk mengetahui bagaimana pengaruh audit report lag terhadap trading volume activity Populasi penelitian yaitu merupakan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2020, sampel yang diuji dalam penelitian ini yaitu sebanyak 6 perusahaan dengan total sampel 36 dengan menggunakan metode purposive sampling dalam pengambilan sampelnya. Penelitian ini menggunakan analisis regresi linier berganda. Pada penelitian yang telah dilakukan menunjukkan hasil bahwa pada model pertama leverage dan ukuran kantor akuntan publik berpengaruh negatif terhadap audit report lag sedangkan ukuran perusahaan tidak memiliki pengaruh terhadap audit report lag. Pada model regresi kedua audit report lag menunjukkan hasil berpengaruh secara negatif terhadap trading volume activity.
Kata Kunci : Leverage, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, Audit Report Lag, Dan Trading Volume Activity.
FINA DAMAYANTI. Analysis of Factors Affecting Audit Report Lag and Its Impact on Trading Volume Activity in Mining Sector Companies Listed on the Indonesia Stock Exchange in 2015-2020 with the guidance of Associate Prof Amrizal,SE.MM.PhD.
This study was conducted with the aim of analyzing the factors that affect audit report lag and how it affects trading volume activity. This research is divided into two models. The first model aims to determine the effect of leverage, firm size, and KAP size on audit report lag, and the second model aims to determine how audit report lag affects trading volume activity. The research population is a mining sector company listed on the Indonesia Stock Exchange. in 2015-2020, the samples tested in this study were 6 companies with a total sample of 36 using the purposive sampling method in sampling. This study uses multiple linear regression analysis. The research that has been done shows the results that in the first model leverage and the size of the public accounting firm have a negative effect on audit report lag, while company size has no effect on audit report lag. In the second regression model, audit report lag shows that the results have a negative effect on trading volume activity.
Keywords : Leverage, Firm Size, Public Accounting Firm Size, Audit Report Lag, And Trading Volume Activity
Item Type: | Other |
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Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 22 Feb 2025 04:17 |
Last Modified: | 22 Feb 2025 04:17 |
URI: | https://repository.itb-ad.ac.id/id/eprint/363 |