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All Journal Dinamika Akuntansi Keuangan dan Perbankan Buletin Studi Ekonomi Teika Jurnal Ekonomi Modernisasi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MBR (Management and Business Review) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Ekonis: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi JEMMA | Journal of Economic, Management and Accounting JURNAL MANAJEMEN Gema Wiralodra Ekombis: Jurnal Fakultas Ekonomi Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Ubhara Jurnal Akuntansi dan Bisnis Krisnadwipayana JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Innovative: Journal Of Social Science Research Jurnal Ekonomis Ekalaya : Jurnal Ekonomi Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat)
Valentine Siagian
Universitas Advent Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Buletin Studi Ekonomi

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PENGARUH LEVERAGE TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN IDX30 TAHUN 2015-2018 Joice Idarumata Aritonang; Valentine Siagian
Buletin Studi Ekonomi VOL.26.NO.2.AGUSTUS 2021
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2021.v26.i02.p09

Abstract

This study is conducted with the aim of knowing the effect of leverage on audit report lag with profitability as a mediating variable. The population taken is IDX30 companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period using the purposive sampling method. The number of samples used is 68 samples from 17 listed companies. The analytical method used in this research is descriptive statistical analysis, classical assumption test, and path analysis. The results obtained based on the tests that have been carried out are that leverage has a significant negative effect on audit report lag, which means that the higher the leverage, the lower the audit report lag. While profitability has no effect on audit report lag and leverage also has no effect on profitability. However, it was found that leverage had no significant effect on audit report lag through profitability mediation.
Co-Authors Abigail Dwi Pangestu Setiadi Akhsa Gabriella Andrew Fernando Pakpahan Angeline Margaretha Boy Daniel Siagian Catherina Stevani Chando Steven Johannes Chelsea Alicia Darren Albertyan Hubert Sinaga Devi Leony Caroline Sitohang Elizabeth Sihombing Endru Douglas Simalango Eugine Erika Natasya Eunike Riahna Silitonga Feri Zio Bernando Sianturi Gabriella Ginting Heddry Purba Ivada Zanetha Darmaputri James Sylvanus Uly Reke Joice Idarumata Aritonang Kairin Carol Mangowal Lenita Waty Mayang Sari Saragi Mila Susanti Reswan Christian Simbolon Richard Friendly Simbolon Roberto Manurung Rona Chyta Silalahi Ryan Rich Tampubolon Sagala, Samuel Armando Samuel Gevanry Sagala Sanrival M Tarigan Sarah Meilin Ginting Sindy Natasya Tarigan Timothy Alfris Taebenu Yonatan Alfino