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All Journal Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Efata Indri Tarigan
Mahasiswa Fakultas Ekonomi, Universitas Advent Indonesia
Economics, Econometrics & Finance Social Sciences

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PENGARUH SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN MEDIASI CORPORATE GOVERNANCE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI 2017-2018 Efata Indri Tarigan; Joan Yuliana Hutapea
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 3 No. 2 (2020): JTIMB|Nov 2020
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.531 KB) | DOI: 10.58303/jtimb.v3i2.2444

Abstract

The purpose of this study is to analyze the effect of solvency on the lag audit report with corporate governance as a mediating variable in companies listed on the Indonesia Stock Exchange for the period 2017-2018. Descriptive analysis will be used in this study and then processed using SPSS software. The sample in this study are: 20 (twenty) mining companies that listed on the Indonesia Stock Exchange for the period of 2017-2018. This study uses solvency as the dependent variable and audit report lag as an independent variable and corporate governance as a mediating variable. This study uses the square-R, t-significance, and regression analysis. The results of the analysis carried out in this study indicate that solvency has no significant effect on Audit Report Lag, Corporate Governance has a significant effect on Audit Report Lag, and Solvency has no significant effect on Audit Report Lag with the mediation of Corporate Governance.
Co-Authors Joan Yuliana Hutapea