Pengaruh ukuran perusahaan, profitabilitas, Opini Audit, Dan Ukuran Kantor Akuntan Publik terhadap Audit Report Lag (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2014 – 2016)

Adinata, Yoga Dwi Prasetya and , Drs. Eko Sugiyanto, M.Si (2019) Pengaruh ukuran perusahaan, profitabilitas, Opini Audit, Dan Ukuran Kantor Akuntan Publik terhadap Audit Report Lag (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2014 – 2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of Company Size (SIZE), Profitability (ROA), Audit Opinion (OP), and KAP Size (UKAP) on Report Lag Audit (Empirical Study on Property and Real Estate Companies Registered on the Stock Exchange in 2014-2016 ) To test the effect of profitability on audit delay. To test the effect of audit opinion on audit delay. To test the effect of KAP size on audit delay. The sample in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2016 period. In this study the sampling technique used a purposive sampling method. The data analysis method used is descriptive statistics, classic assumption tests and multiple linear regression. Based on the results known, SIZE variables have a significant effect on audit delay in 2014-016 property & real estate companies. Variable ROA has a significant effect on audit delay in property & real estate companies in 2014- 2016. Variables Audit opinion does not have a significant effect on audit delay in property & real estate companies in 2014-2016. The UKAP variable has a significant effect on audit delay in 2014-016 property & real estate companies.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Company Size, Profitability, Audit Opinion, Size of the Public Accounting Firm and Audit Report lag.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YOGA DWI PRASETYA A
Date Deposited:	15 Feb 2019 02:37
Last Modified:	15 Feb 2019 02:37
URI:	http://eprints.ums.ac.id/id/eprint/71389

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