Pengaruh solvabilitas, opini audit, ukuran perusahaan, Dan kompleksitas operasi perusahaan terhadap audit Report lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017)

Kusumawati, Indah and , Dr.Erma Setiawati, M. M., AK., CA (2019) Pengaruh solvabilitas, opini audit, ukuran perusahaan, Dan kompleksitas operasi perusahaan terhadap audit Report lag (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyze the effect of solvability, audit opinion, company size, and the complexity of the company's operations on audit report lag. This type of research is quantitative research. The population in this study are manufacturing companies in Indonesia which are listed on the Bursa Efek Indonesia. The sample determination uses purposive sampling and obtained 82 companies as samples for the 2014-2017 period. Data collected is secondary data with documentation method. Data analysis technique uses multiple regression analysis. The results of this study indicate that the solvability variable, audit opinion, and the complexity of the company's operations have no effect on audit report lag, the variable size of the company influences audit report lag.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit report lag, solvability, audit opinion, company size, and the complexity of the company's operations
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: INDAH KUSUMAWATI
Date Deposited: 16 May 2019 01:34
Last Modified: 16 May 2019 01:35
URI: http://eprints.ums.ac.id/id/eprint/72992

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