Fitri Hastuti, Meilia Dewi and , Dra. Rina Trisnawati, M.Si., Akt., Ph.D., CA (2018) Analisis Faktor-Faktor yang Mempengaruhi Lama Waktu Penyelesaian Audit Laporan keuangan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Naskah Publikasi)
NASKAH PUBLIKASI.pdf Download (398kB) |
|
PDF (Halaman Depan)
HALAMAN JUDUL-3.pdf Download (477kB) |
|
PDF (Bab I)
BAB I.pdf Download (130kB) |
|
PDF (Bab II)
BAB II.pdf Restricted to Repository staff only Download (248kB) |
|
PDF (Bab III)
BAB III.pdf Restricted to Repository staff only Download (272kB) |
|
PDF (Bab IV)
BAB IV-173.pdf Restricted to Repository staff only Download (383kB) |
|
PDF (Bab V)
BAB V.pdf Restricted to Repository staff only Download (102kB) |
|
PDF (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Download (162kB) |
|
PDF (Lampiran)
LAMPIRAN.pdf Restricted to Repository staff only Download (1MB) |
|
PDF (Pernyataan Publikasi Ilmiah)
surat pernyataan publikasi.pdf Restricted to Repository staff only Download (48kB) |
Abstract
The length of time in finishing audit of financial statements can be measured from the difference between closing date of annual report to the date of completion of independent audit report. This study is aimed to examine the effect of company size, profitability, solvability, and complexity of company operation, audit committee also the reputation of public accounting firm towards the length of time in finishing audit of financial statements (audit report lag) on Manufacture Company that listed in Indonesia Stock Exchange within three years using purposive sampling method. Descriptive statistical analysis, classic assumption test and hypothesis test with multiple linier regression is used as the testing technique in this study. The result indicate that company size, complexity of company operation and the reputation of public accounting firm have significant effect to the length of time in finishing audit of financial statements. While profitability, solvability and audit committee do not have significant effect to the length of time in finishing audit of financial statements.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | audit report lag, company size, profitability, solvability, complexity of company operation, audit committee, reputation of public accounting. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MEILIA DEWI FITRI HASTUTI |
| Date Deposited: | 11 Apr 2018 02:32 |
| Last Modified: | 11 Apr 2018 02:32 |
| URI: | http://eprints.ums.ac.id/id/eprint/61863 |
Actions (login required)
 |
View Item |
