Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Lama Waktu Penyelesaian Audit Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2015)

Pratama, Shella Ayu Winda and , Drs. Eko Sugiyanto M.Si (2018) Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Lama Waktu Penyelesaian Audit Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examining the effects of profitability, solvency, firm size and firm age on audit report lag. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2015. The sampling was done by using purposive sampling method with a sample of 94 companies. The data was analyzed technique by using the classical assumption which are the normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The hypothesis was tested by using multiple regression analysis. The result of the research shows that firm size influences the audit report lag. Meanwhile profitability, solvency and firm age have no effect on the audit report lag.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	profitability, solvency, firm size, firm age, audit report lag.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SHELLA AYU WINDA P
Date Deposited:	11 Apr 2018 10:23
Last Modified:	11 Apr 2018 10:23
URI:	http://eprints.ums.ac.id/id/eprint/61930

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