Pengaruh Audit Tenure, Financial Distress, Struktur Modal, Total Aset terhadap Audit Report Lag (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2013-2017)

Wicaksono, Tegar and , Drs. Wahyono, M.A., Akt (2019) Pengaruh Audit Tenure, Financial Distress, Struktur Modal, Total Aset terhadap Audit Report Lag (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2013-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

BACA FULLTEXT
[img] PDF (Naskah Publikasi)
NASKAH PUBLIKASI.pdf
Download (588kB)
[img] PDF (Halaman Depan)
HALAMAN DEPAN-141.pdf
Download (878kB)
[img] PDF (Bab I)
BAB I.pdf
Download (238kB)
[img] PDF (Bab II)
BAB II.pdf
Restricted to Repository staff only
Download (132kB)
[img] PDF (Bab III)
BAB III.pdf
Restricted to Repository staff only
Download (482kB)
[img] PDF (Bab IV)
BAB IV.pdf
Restricted to Repository staff only
Download (318kB)
[img] PDF (Bab V)
BAB V.pdf
Restricted to Repository staff only
Download (90kB)
[img] PDF (Daftar Pustaka)
DAFTAR PUSTAKA.pdf
Download (226kB)
[img] PDF (Lampiran)
LAMPIRAN .pdf
Restricted to Repository staff only
Download (296kB)
[img] PDF (Surat Pernyataan)
SURAT PERNYATAAN.pdf
Restricted to Repository staff only
Download (201kB)

Abstract

Abstract This study aims to determinethe factors that influence audit report lag in Sharia Commercial Banks listed on the Indonesia Stock Exchange IDX). The factors used were audit tenure, financial distress, capital structure, and total assets. The population of this study is Sharia Commercial Bank registered on the IDX during 2013-2017 period. The sampling technique that used was purposive sampling method in certain criteria. Based on the method it acquisition 12 sharia commercial banks. The data analysis was done by classical assumption test and hypothesis testing using multiple linear regression methods using the SPSS 19 program. The result of multiple regression testing indicate that audit tenure, financial distress, and capital structure have no effect on audit report lag, while total assets affect the audit report lag. Keywords: audit report lag, audit tenure, financial distress, capital structure, and total assets.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit report lag, audit tenure, financial distress, capital structure, and total assets.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: TEGAR WICAKSONO
Date Deposited: 21 Nov 2019 07:13
Last Modified: 21 Nov 2019 07:13
URI: http://eprints.ums.ac.id/id/eprint/79296

Actions (login required)

View Item View Item
UMS ETD-db is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.