Erlindayani, Ratna (2025) Pengaruh Profitabilitas dan Solvabilitas terhadap Audit Delay dengan Reputasi Kap sebagai Variabel Moderasi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to determine the effect of profitability and solvency on audit delay with the reputation of public accounting firms as a moderator in banking companies listed on the IDX from 2019 to 2023. The research population consisted of 47 companies. The sample size in this study was 41 companies selected using purposive sampling. The research method used was a quantitative approach with multiple linear regression analysis using SPSS 25 software. The results of this study show that profitability affects audit delay, solvency does not affect audit delay, KAP reputation cannot moderate the effect of profitability on audit delay, and KAP reputation cannot moderate the effect of solvency on audit delay.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Profitabilitas., Solvabilitas., Audit Delay., Reputasi KAP |
| Subjects: | A Social Sciences > HA Statistics A Social Sciences > HB Economic Theory A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RATNA ERLINDAYANI RATNA |
| Date Deposited: | 15 Oct 2025 06:42 |
| Last Modified: | 15 Oct 2025 06:42 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5248 |
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