Mayana, Mita Nurmala Hernandang and , Dr. Fatchan Achyani, S.E., M.Si. (2017) Analisis Pengaruh Opini Audit, Solvabilitas, Ukuran Kap, Laba Rugi, Dan Kompleksitas Operasi Perusahaan Teradap Audit Report Lag (Studi Empiris Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Tahun 2013-2015). Skripsi thesis, Fakultas Ekonomi dan Bisnis.
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Abstract
This study aimed to examine the effect of audit opinion, solvability, size of public accountant, profit/loss, and complexity of operations of the company to the audit report lag. The research population is manufacturing companies listed in Indonesia Stock Exchange (BEI) in period 2013-2015. Purposive sampling method is used to sampling population. The number of samples taken was 93 companies. Analysis of data using multiple linier regression analysis. The result of the research show that (1) variable audit opinion used negative effects to audit report lag (2) variable solvability used not effect the audit report lag (3) variable size of public accountant used positive effects to audit report lag (4) variable profit/loss not effect the audit report lag (5) variable complexity of operations of the company used not effect the audit report lag. Keyword: audit opinion, solvability, size of public accountant, profit/loss, and complexity of operations of the company, Audit Report Lag
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | audit opinion, solvability, size of public accountant, profit/loss, and complexity of operations of the company, Audit Report Lag |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MITA NURMALA HERNANDANG MAYANA |
| Date Deposited: | 17 Apr 2017 09:54 |
| Last Modified: | 17 Apr 2017 09:54 |
| URI: | http://eprints.ums.ac.id/id/eprint/51674 |
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