Pengaruh Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Reputasi Kap Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Supadmo, Tri and -, Drs. Atwal Arifin, M.Si., Akt., CA (2020) Pengaruh Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan Dan Reputasi Kap Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Audit report lag is an audit time span that indicates the length of the auditor, public accounting firm's reputation, moderating the audit work. Profitability, company size, complexity of company operations, and KAP's reputation are among the factors that influence audit report lag. The purpose of this study was to determine the effect of profitability, company size, complexity of company operations, and reputation of the firm in audit report lag. This research was conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The number of samples is 72 companies with 209 observations. The sample is determined by the purposive sampling method. The data used are secondary data in the form of financial statements. Data collection is done by nonparticipant observation methods. The analysis technique used is the Absolute Difference Method. The results showed that the complexity of the company's operations has an effect on audit report lag. While the profitability, company size and KAP's reputation have no effect on audit report lag.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit report lag, profitability, company size, complexity of company operations, and KAP reputation.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	TRI SUPADMO
Date Deposited:	22 Feb 2020 04:51
Last Modified:	22 Feb 2020 06:16
URI:	http://eprints.ums.ac.id/id/eprint/81641

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