Pengaruh Profitabilitas, Ukuran Perusahaan, Anak Perusahaan, Leverage dan Ukuran KAP terhadap Audit Report Lag (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Widyasari, Wemi and , Dr. Fatchan Achyani, SE, M.Si. (2018) Pengaruh Profitabilitas, Ukuran Perusahaan, Anak Perusahaan, Leverage dan Ukuran KAP terhadap Audit Report Lag (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research was conducted to examine the influence of Profitabilitas, Company Size, Subsidiaries, Leverage, Size of Audit Firm on Audit Report Lag. Populations used in this study is manufacture companies listed in Indonesian Stock Exchange for 2014 - 2016. The sample collection technique has been done by using purposive sampling and 294 companies have been selected as samples. The used Data analysis method is descriptive statistics and hypothesis testing using multiple linear regressions.Of the result of the testing that has been done, the wall test showed that the independent variables Profitabilitas and Company Size which has a significant influence on Audit Report Lag, while the Subsidiaries, Leverage and Size of Audit Firm variables did not significantly affect the Audit Report Lag.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Profitabilitas, Company Size, Subsidiaries, Leverage, Size of Audit Firm and Audit Report Lag
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	WEMI WIDYASARI
Date Deposited:	13 Aug 2018 04:15
Last Modified:	13 Aug 2018 04:15
URI:	http://eprints.ums.ac.id/id/eprint/65981

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