PENGUJIAN FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT
REPORT LAG PADA PERUSAHAAN MANUFAKTUR
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
JUWITA, RATNA
Subject
657.45 - AUDITING
Datestamp
2018-02-12 06:02:41
Abstract :
The free market will be happen in 2015 was the big phenomenon where there is no boundary between countries in Southeast Asia. This is a problem that is big enough to be considered as companies domestic need to have a good competitive edge. To be able to make strategic stakeholders should obtain information quickly and qualified, then took a decision to create a strategy quickly, precisely and carefully. Audit Report Lag is a factor that can support a rapidly conveyed information or otherwise. This study aims to determine whether profitability, external pressure, the condition of the profit / loss, the size of the company, and the auditor's opinion may influence audit report lag. This research was conducted at the companies listed on Indonesian Stock Exchange (BEI) from 2009 - 2013. Sample are selected by method of purposive sampling. Tests using SPSS 20.0 version for Windows. The test are the classical assumption test before hypothesis test, F test, t test and multiple linear regression. F test results say that the overall variable effect together. Based on t test variable leverage, firm size and the auditor's opinion influence the audit report lag but profitability and conditions the profit / loss is not. Keywords : audit report lag, profitability, leverage, profit/loss, firm size, auditor?s opinion
The free market will be happen in 2015 was the big phenomenon where there is no boundary between countries in Southeast Asia. This is a problem that is big enough to be considered as companies domestic need to have a good competitive edge. To be able to make strategic stakeholders should obtain information quickly and qualified, then took a decision to create a strategy quickly, precisely and carefully. Audit Report Lag is a factor that can support a rapidly conveyed information or otherwise. This study aims to determine whether profitability, external pressure, the condition of the profit / loss, the size of the company, and the auditor's opinion may influence audit report lag. This research was conducted at the companies listed on Indonesian Stock Exchange (BEI) from 2009 - 2013. Sample are selected by method of purposive sampling. Tests using SPSS 20.0 version for Windows. The test are the classical assumption test before hypothesis test, F test, t test and multiple linear regression. F test results say that the overall variable effect together. Based on t test variable leverage, firm size and the auditor's opinion influence the audit report lag but profitability and conditions the profit / loss is not. Keywords : audit report lag, profitability, leverage, profit/loss, firm size, auditor?s opinion
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