ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
TIRO, PAULUS UJA NORI
Subject
657.45 - AUDITING
Datestamp
2017-07-03 07:19:34
Abstract :
A publicly traded company has the obligation to publish financial statements have been prepared based on accounting standards and have been audited by a public accountant. This study aimed to get empirical evidence whether profitability, solvability, firm size, firm age lag effect on the audit report on companies listed in the Indonesia Stock Exchange. This study uses a quantitative research design causal. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period. The data used in this research is secondary data. Data were collected by using documentation technique. Data analysis technique used is multiple linear regression analysis. The results in this study show that: (1) the company's profitability significantly affect audit report lag; (2) the company's solvability significantly affect the audit report lag; (3) the size of the company does not affect the audit report lag; (4) the age of the company significantly affect audit report lag. Keywords: profitability, solvability, firm size, firm age, the audit report lag
A publicly traded company has the obligation to publish financial statements have been prepared based on accounting standards and have been audited by a public accountant. This study aimed to get empirical evidence whether profitability, solvability, firm size, firm age lag effect on the audit report on companies listed in the Indonesia Stock Exchange. This study uses a quantitative research design causal. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period. The data used in this research is secondary data. Data were collected by using documentation technique. Data analysis technique used is multiple linear regression analysis. The results in this study show that: (1) the company's profitability significantly affect audit report lag; (2) the company's solvability significantly affect the audit report lag; (3) the size of the company does not affect the audit report lag; (4) the age of the company significantly affect audit report lag. Keywords: profitability, solvability, firm size, firm age, the audit report lag
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