Pengaruh Earning Management, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Audit Risk Dan Audit Report Lag
DOI:
https://doi.org/10.59188/jcs.v2i6.415Keywords:
Earnings Management, Ukuran Perusahaan, Leverage, Profitabilitas, Audit Risk, Audit Report Lag.Abstract
Tujuan penelitian untuk mengetahui pengaruh Earnings Management, Ukuran Perusahaan, Lever-age Dan Profitabilitas Terhadap Audit Risk Dan Audit Report Lag. Perusahaan LQ-45 Terdaftar Di Bursa Efek Indonesia merupakan populasi penelitian, periode yang dipakai mulai tahun 2018 sampai dengan tahun 2022. Teknik pengambilan sampel menggunakan metode purposive sampling yaitu dengan menetapkan kriteria tertentu. Data yang dignakan sebanyak 135. Teknik analisis menggunakan analisis PLS. Hasil menemukan earning management dan profitabilitas memiliki hubungan positif dan signifikan terhadap Audit Report Lag perusahaan LQ-45. Leverage memiliki hubungan negatif dan signifikan terhadap Audit Report Lag perusahaan LQ-45. Audit risk mampu memediasi secara signifikan dan positif earning management terhadap Audit Report Lag. Kantor akuntansi publik memperlemah audit risk terhadap Audit Report Lag. Adapun saran penelitian se-lanjutnya sebaiknya menggunakan objek lain agar hasil dapat digeneralisasi terkait Audit Report Lag dan audit risk serta menambah variabel lain seperti jenis perusahaan, umr perusahaan.
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