Pengaruh Ukuran Perusahaan, Komite Audit, Solvabilitas dan Kepemilikan Publik Terhadap Audit Report lag" (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018)

Ariyanto, Yanuar Wisnu and , Drs. Wahyono,M.A., Ak, C.A (2021) Pengaruh Ukuran Perusahaan, Komite Audit, Solvabilitas dan Kepemilikan Publik Terhadap Audit Report lag" (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Publikly listed companies on the IDX are required to report the results of financial statements in accordance with financial accounting standards that have been audited by the auditor. The accuracy of the publikation of accounting information can be affected by the short and long audit report lag of a company. Audit report lag is the length of time for completion of the audit which is measured from the closing date of the financial year to the date of completion of field work carried out by the independent auditor. The purpose of this study was to determine the effect of company size, audit committee, solvency, public ownership on audit report lag. The population of this research is all manufacturing companies listed on the IDX in 2016-2018. Methods of data collection using purposive sampling method. The sample of this research is 374. The data analysis technique of this research is multiple linear regression analysis which is obtained using the statistical package for social science (SPSS) program. The results showed that company size and audit committee had an effect on audit report lag with a value of p <0.05 and solvency and publik ownership had no effect on audit report lag with p> 0.05.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Company Size, Audit Committee, Solvabilias, Publik Ownership, Audit report lag
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YANUAR WISNU ARIYANTO
Date Deposited:	11 Jun 2021 06:48
Last Modified:	11 Jun 2021 06:49
URI:	http://eprints.ums.ac.id/id/eprint/91948

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