Pengaruh Profitabilitas, Ukuran dan Reputasi Kap Perusahaan Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2015-2017)

Esareno, Bagas Rofi and , Drs. Atwal Arifin, Ak.M.Si., (2019) Pengaruh Profitabilitas, Ukuran dan Reputasi Kap Perusahaan Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Audit Report Lag is the time span that indicates the length of auditor completed the audit work. Company size, profitability and Public accounting firm’s reputation is the one factors that affect on audit report lag. The purpose of this study was to determine the effect of company size, profitability and Public accounting firm’s reputation on audit report lag . This study was performed on manufacturing companies listed in Indonesia Stock Exchange in 2015-2017. The number of samples is 72 companies with 209 observations. Sample is determined by purposive sampling method. The data used are secondary data in the form of financial statements. Data collected by non-participant observation method. The analysis technique used is Multiple Regression. The results showed that company size have effects on audit report lag. While profitability and Public accounting firm’s reputation do not affect audit report lag.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit delay, company size, profitability, public accounting firm’s reputation
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: BAGAS ROFI ESARENO
Date Deposited: 16 May 2019 09:09
Last Modified: 16 May 2019 09:09
URI: http://eprints.ums.ac.id/id/eprint/73245

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