Analisis Faktor Profitabilitas, Pergantian Auditor, Audit Tenure dan Financial Distress terhadap Lamanya Waktu Penyelesaian Audit (Audit Report Lag)(Studi Empiris pada perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2014-2016)

Saed, Mahmud Zidni Ilma and , Dr. Fatchan Achyani, S.E, M.Si (2019) Analisis Faktor Profitabilitas, Pergantian Auditor, Audit Tenure dan Financial Distress terhadap Lamanya Waktu Penyelesaian Audit (Audit Report Lag)(Studi Empiris pada perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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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 profitability, auditor turnover, audit tenure, and financial distress to Audit report lag on manufacturing companies listed on the Indonesia Stock Exchange.The research sample used is 219 manufacturing companies listed in Indonesia Stock Exchange 2014 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 thatvariable profitability had an effect on Audit report lag,while firm auditor turnover, audit tenure and financial distress had no effect on Audit report lag. Keywords: audit report lag, profitability, auditor turnover, audit tenure, financial distress.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit report lag, Profitabilitas, Audit tenure, Financial distress.
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MAHMUD ZIDNI ILMA SAED
Date Deposited:	25 Feb 2019 07:32
Last Modified:	25 Feb 2019 07:32
URI:	http://eprints.ums.ac.id/id/eprint/71702

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