PENGARUH SIZE KANTOR AKUNTAN PUBLIK, AUDITE TENURE, TERHADAP KUALITAS AUDIT DENGAN MODERASI AUDITE DELAY (STUDI EMPIRIS PERUSAHAAN SEKTOR KEUANGAN DI BEI 2017-2019)
Abstract
The aim of this study is to empirically test the effect of RGEC on financial distress at Rural Banks in Depok City 2017-2020 period. The population in this study were 29 Rural Banks (BPR) in Depok City. The sample in this study used purposive sampling by obtaining 22 samples of Rural Banks (BPR) Depok City. The method used in this study was a quantitative method obtained from financial statements obtained from the OJK official website, while the analytical tool uses SPSS 23. Data analysis uses multiple linear regression, classical assumption test, hypothesis test (t test) and simultaneous test (test). f). Based on the results of the t test, it was found that the NPL variable (X1) partially had a significant effect on financial distress (Y) with a significance value of 0.006. LDR (X2) partially has a significant effect on financial distress (Y) with a significance value of 0.029. GCG (X3) partially has no effect on financial distress (Y) with a value of 0.115. ROA (X4) partially has no effect on financial distress (Y) with a value of 0.122. CAR (X5) partially has a significant effect on financial distress (Y) with a significance value of 0.000.
Keywords: Transactional Leadership Style, Career Development, Job Satisfaction Job Performance
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