Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Report Lag Dengan Solvabilitas Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2016)

Rosida, Evita and -, Andy Dwi Bayu Bawono, S.E., M.Si., Ph. (2018) Pengaruh Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Report Lag Dengan Solvabilitas Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to test the ability of solvabilityin moderating the effect of company size and company age on audit report lag. This study uses data on manufacturing companies listed in Indonesia Stock Exchange 2015-2016. The samples used as many as 214 companies with purposive sampling technique. The analysis technique used is multiple linear regression analysis.The results showed that (1) the company size had significant effect to audit report lag, (2) the age of companyhad no significant effect to audit report lag, (3) solvabilityis not able to moderate effects of company size on the audit report lag, (4) solvabilityis not able to moderate effects of company age on the audit report lag.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: company size, age of company, solvability, audit report lag
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: EVITA ROSIDA
Date Deposited: 13 Aug 2018 07:08
Last Modified: 13 Aug 2018 07:08
URI: http://eprints.ums.ac.id/id/eprint/66180

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