Laksana, Yoga Tri and , Dr. Zulfikar, SE, M.Si (2018) Analisis Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) di Indonesia Tahun 2012-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.
![]() |
PDF (Halaman Depan)
HAL DEPAN SIAP PDF.pdf Download (914kB) |
![]() |
PDF (Bab I)
BAB I.pdf Download (268kB) |
![]() |
PDF (Bab II)
BAB II.pdf Download (198kB) |
![]() |
PDF (Bab III)
BAB III.pdf Restricted to Repository staff only Download (373kB) | Request a copy |
![]() |
PDF (Bab IV)
BAB IV.pdf Restricted to Repository staff only Download (331kB) | Request a copy |
![]() |
PDF (Bab V)
BAB V.pdf Restricted to Repository staff only Download (95kB) | Request a copy |
![]() |
PDF (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Download (295kB) |
![]() |
PDF (Pernyataan Publikasi Ilmiah)
SURAT PERNYATAAN PUBLIKASI ILMIAH.pdf Restricted to Repository staff only Download (139kB) | Request a copy |
![]() |
PDF (Naskah Publikasi)
NASKAH PUBLIKASI OK.pdf Download (934kB) |
![]() |
PDF (Lampiran)
LAMPIRAN.pdf Restricted to Repository staff only Download (646kB) | Request a copy |
Abstract
One of the qualitative characteristics in the delivery of financial statements is relevant, the embodiment can be seen from Audit Report Lag. This study aims to examine the effect of audit tenure, firm size, auditor turnover, size of KAP, profitability and solvability to Audit Report Lag on Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS) in Indonesia. The research sample used is 7 Bank Umum Syariah (BUS) and 10 Unit Usaha Syariah (UUS) in Indonesia 2012 to 2016. Sampling method using purposive sampling method. The analysis used in this study is multiple linear regression analysis with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) Version 21 program. The results showed that variable audit tenure had an effect on Audit Report Lag, while firm size variables, auditor turnover, size of KAP, profitability, and solvability had no effect on Audit Report Lag.
Item Type: | Karya ilmiah (Skripsi) |
---|---|
Uncontrolled Keywords: | audit report lag, audit tenure, firm size, auditor turnover, size of KAP, profitability. Solvability. |
Subjects: | H Social Sciences > HN Social history and conditions. Social problems. Social reform |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | YOGA TRI LAKSANA |
Date Deposited: | 07 Feb 2018 06:26 |
Last Modified: | 07 Feb 2018 06:26 |
URI: | http://eprints.ums.ac.id/id/eprint/59492 |
Actions (login required)
![]() |
View Item |