Pengaruh Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Reputasi KAP Terhadap Audit Report LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 -2015)

SETYA ABADI, YOGI and , Drs. Suyatmin Waskito Adi, M.Si (2017) Pengaruh Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Reputasi KAP Terhadap Audit Report LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 -2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag to the manufacturing companies listed on the Indonesia Stock Exchange the period 2013-2015. The examined factors of this research are profitability, the size of the company, complexity of operations of the company and a reputation KAP as the independent variables, while audit report lag as the dependent variables. Sampling technique employed in this study is the purposive sampling with the total sample of 117 companies. The data analysis uses multiple linear regressions. The result of the study shows that the size of the company effect on audit report lag, while profitability, complexity of operations of the company and a reputation KAP does not effect on audit report lag.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit report lag, profitability, the size of the company, complexity of operations of the company and a reputation KAP.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: YOGI SETYA ABADI
Date Deposited: 10 Aug 2017 03:26
Last Modified: 10 Aug 2017 03:26
URI: http://eprints.ums.ac.id/id/eprint/55063

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