Analisis Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) di Indonesia Tahun 2012-2016

Laksana, Yoga Tri and , Dr. Zulfikar, SE, M.Si (2018) Analisis Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) di Indonesia Tahun 2012-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

One of the qualitative characteristics in the delivery of financial statements is relevant, the embodiment can be seen from Audit Report Lag. This study aims to examine the effect of audit tenure, firm size, auditor turnover, size of KAP, profitability and solvability to Audit Report Lag on Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) in Indonesia. The research sample used is 7 Bank Umum Syariah (BUS) and 10 Unit Usaha Syariah (UUS) in Indonesia 2012 to 2016. Sampling method using purposive sampling method. The analysis used in this study is multiple linear regression analysis with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) Version 21 program. The results showed that variable audit tenure had an effect on Audit Report Lag, while firm size variables, auditor turnover, size of KAP, profitability, and solvability had no effect on Audit Report Lag.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: audit report lag, audit tenure, firm size, auditor turnover, size of KAP, profitability. Solvability.
Subjects: H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: YOGA TRI LAKSANA
Date Deposited: 07 Feb 2018 06:26
Last Modified: 07 Feb 2018 06:26
URI: http://eprints.ums.ac.id/id/eprint/59492

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