Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Audit Report Lag Pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) di Indonesia Tahun 2013-2017

Afianto, Hanafi and , Drs. Agus Endro Suwarno, M.Si. (2021) Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Audit Report Lag Pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) di Indonesia Tahun 2013-2017. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The timeliness of a company's audit report is an aspect that has a significant influence on the usefulness of information available to external users in the decision-making process. The length of the audit report lag that occurs affects the decision making of investors, because the delay in information to investors can affect investor confidence in the capital market. There are several factors that have the potential to have an influence on the time to complete the audit and the timeliness of the submission of audited financial reports by companies in Islamic banking companies in Indonesia, namely audit tenure, company size, auditor turnover, KAP size, profitability and solvency. This study aims to analyze company size, KAP size, solvency and profitability of the audit report lag at Islamic commercial banks and Islamic business units in Indonesia. The population used in this study are all Islamic Commercial Banks and Work Units in Indonesia in 2013-2017. The sample collection method in this study was purposive sampling method in accordance with predetermined criteria. The sample of this research is 74. The data analysis technique in this research is multiple linear regression analysis which is analyzed using the Statistical Package for Social Science (SPSS) program. The results showed that company size and solvency had an influence on the audit report lag with a p-value <0.05 and the firm size and profitability had no effect on the audit report lag with a p-value> 0.05.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit report lag, company size, KAP size, profitability, solvency
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	HANAFI AFIANTO
Date Deposited:	17 Sep 2021 06:11
Last Modified:	17 Sep 2021 06:11
URI:	http://eprints.ums.ac.id/id/eprint/94400

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