Thahara, Afifah and , Dr. Zulfikar, S.E., M.Si., (2018) Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Bank Umum Syariah (Bus) Di Indonesia Tahun 2012-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to provide empirical evidence of the influence of profitability, solvency, audit opinion, profit and loss, reputation of KAP, and company size on audit report lag at Sharia Commercial Bank (BUS) in Indonesia 2012-2016. The population in this study is all Sharia Commercial Banks in Indonesia. Sample in this research is Syariah Bank (BUS) in Indonesia in 2012-2016 and obtained by 55 sample. The method used in this research is purposive sampling. Analytical technique in this research is multiple linear analysis method by using. The results of this study indicate that the variable profitability, solvency, and profit loss does not affect the audit report lag. while the audit opinion variables, KAP reputation, and firm size affect the audit report lag.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | audit report lag, profitability, solvency, audit opinion, profit and loss, KAP reputation, firm size. |
Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | AFIFAH THAHARA |
Date Deposited: | 12 Apr 2018 03:46 |
Last Modified: | 12 Apr 2018 03:46 |
URI: | http://eprints.ums.ac.id/id/eprint/62081 |
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