Pengaruh Profitabilitas, Solvabilitas, Struktur Kepemilikan, Kompleksitas Operasi Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

Yoga Perdana, Ramadhan and -, Dra. Rina Trisnawati, M.Si., Ph.D., Ak., CA., (2017) Pengaruh Profitabilitas, Solvabilitas, Struktur Kepemilikan, Kompleksitas Operasi Dan Ukuran Perusahaan Terhadap Audit Report Lag (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH SURAKARTA.

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag to the manufacuring companies listed on the Indonesian Stock Exchange the period 2013-2015. The examined factors of this research are profitability, solvability, ownership structure, complexity of operations and company size as the independent variables, while audit report lag as the dependent variables. Sampling employed in this study is the purposive sampling with the total sample of 153 companies. The data analysis uses logistic regressions. The result of the study shows that profitability positive effect on audit report lag, while solvability, ownership structure, complexity of operations and company size does not effect on audit report lag.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: audit report lag, profitability, solvability, ownership structure, complexity of operations, company size.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RAMADHAN YOGA PERDANA
Date Deposited: 02 Aug 2017 04:24
Last Modified: 02 Aug 2017 04:24
URI: http://eprints.ums.ac.id/id/eprint/54174

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