Tri Isnaini, Ridwan and , Dr. Noer Sasongko, SE, M.Si, Ak (2017) Pengaruh Profitabilitas, Solvabilitas, Kompleksitas Operasi, Reputasi Kap, Umur Perusahaan Terhadap Audit Report Lag (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015). Skripsi thesis, Universitas MUhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (NASKAH PUBLIKASI)
NASKAH PUBLIKASI.pdf Download (1MB) |
|
PDF (HALAMAN DEPAN)
HALAMAN DEPAN.pdf Download (3MB) |
|
PDF (BAB I)
BAB I RIDWAN new Hal.pdf Download (186kB) |
|
PDF (BAB II)
BAB II RIDWAN new Hal.pdf Restricted to Repository staff only Download (258kB) |
|
PDF (BAB III)
Bab III RIDWAN new Hal.pdf Restricted to Repository staff only Download (263kB) |
|
PDF (BAB IV)
BAB IV RIDWAN after final test 100417.pdf Restricted to Repository staff only Download (442kB) |
|
PDF (BAB V)
Bab V Ridwan after final test 100417.pdf Restricted to Repository staff only Download (94kB) |
|
PDF (DAFTAR PUSTAKA)
DAFTAR PUSTAKA RIDWAN NEW 250217.pdf Download (205kB) |
|
PDF (LAMPIRAN)
LAMPIRAN.pdf Restricted to Repository staff only Download (417kB) |
|
PDF (SURAT PERNYATAAN PUBLIKASI KARYA ILMIAH)
SURAT PERNYATAAN PUBLIKASI KARYA ILMIAH.pdf Restricted to Repository staff only Download (763kB) |
Abstract
This research was aimed to examine the effect of profitability, solvability, complexity of operation, KAP reputation, and company age toward audit report lag on companies listed in the Indonesia stock exchange in the period of 2013 – 2015. The data used in this research was secondary data obtained from the annual report and auditors' report of manufacturing companies listed in The Indonesia Stock Exchange in 2013-2015. The sampling technique in this research was done by using purposive sampling technique. Samples that met the criteria were 29 companies. The techniques of analysis applied to observe the effect of the independent variables toward the dependent variable in this research was performed by multiple linear regression analysis. Results of analysis showed that simultaneously ROA (Profitability), and KAP (Public Accounting Firm) has effect on ARL (Audit Report Lag), whereas SOL (Solvability), KO (Complexity of Operation), and UMR (Company Age) has no effect on ARL (Audit Report Lag). Partially ROA (Profitability), and KAP (Public Accounting Firm) has effect on ARL (Audit Report Lag), whereas SOL (Solvability), KO (Complexity of Operation), and UMR (Company Age) has no effect on ARL (Audit Report Lag).
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | profitability, solvability, complexity of operation, KAP reputation, company age, audit report lag. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | RIDWAN TRI ISNAINI |
| Date Deposited: | 21 Apr 2017 04:00 |
| Last Modified: | 21 Apr 2017 04:00 |
| URI: | http://eprints.ums.ac.id/id/eprint/52208 |
Actions (login required)
 |
View Item |
