Nugrahwati, Atika and -, Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2018) Pengaruh Ukuran Perusahaan dan Umur Perusahaan Terhadap Audit Report Lag dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Terdaftar Di Bei Tahun 2015-2016). Skripsi thesis, Unversitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (Halaman Depan)
H. DEPAN.pdf Download (955kB) |
|
PDF (Bab I)
BAB I.pdf Download (177kB) |
|
PDF (Bab II)
BAB II.pdf Restricted to Repository staff only Download (141kB) |
|
PDF (Bab III)
BAB III.pdf Restricted to Repository staff only Download (204kB) |
|
PDF (Bab IV)
BAB IV.pdf Restricted to Repository staff only Download (186kB) |
|
PDF (Bab V)
BAB V.pdf Restricted to Repository staff only Download (90kB) |
|
PDF (Daftar Pustaka)
DAPUS fix.pdf Download (144kB) |
|
PDF (Lampiran)
LAMPIRAN.pdf Restricted to Repository staff only Download (135kB) |
|
PDF (Pernyataan Publikasi)
SP.PUBLIKASI.pdf Restricted to Repository staff only Download (221kB) |
|
PDF (Naskah Publikasi)
NASPUB-5.pdf Download (640kB) |
Abstract
This research aims to test and analyze the effect of firm size and firm age on audit report lag with profitability as a moderating variable on manufacturing companies listed on the stock exchange Indonesia period 2015-2016. Population used in this research all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2016. Determination of samples by using purposive sampling method. The hyphothesis was tested by using multiple regression analysis with the coefficient of determination, f-tets and t-tests. The result shows that coefficient of determination (R²) gained 0,040 points. It means that 4% variable variant of audit report lag variable is influenced by firm size, firm age and profitability as moderating variable, meanwhile the rest of 96% was explained by other factors. Result of t test indicate that firm size have a effect on to audit report lag. While firm age do not have an effect on to audit report lag, profitability does not moderate the relationship between firm size and firm age to audit report lag.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | firm size, firm age, profitability, audit report lag |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ATIKA NUGRAHWATI |
| Date Deposited: | 13 Aug 2018 04:24 |
| Last Modified: | 13 Aug 2018 04:24 |
| URI: | http://eprints.ums.ac.id/id/eprint/66181 |
Actions (login required)
 |
View Item |
