Analisis Faktor-Faktor yang Mempengaruhi Audit Repot Lag (Studi Empiris pada Perusahaan LQ45 Tahun 2016-2018)

Dwi Pratiwi, Santiyas and , Dra. Nursiam Ak.,M.H., CA (2021) Analisis Faktor-Faktor yang Mempengaruhi Audit Repot Lag (Studi Empiris pada Perusahaan LQ45 Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to analyze factors that affect audit report lag. The population and sample of this study were LQ45 companies that listed on IDX. With the sampling period from 2016 to 2018. The sample collection technique has been done by purposive sampling. The results show that current year earnings/loss, industry types,audit complexity, and size of public accounting firm have influence to the audit report lag, while company size do not have any have influence to the audit report lag.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	company size, current year earnings/loss, industry type, audit complexity, size of public accounting firm, audit report lag.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SANTIYAS DWI PRATIWI
Date Deposited:	23 Dec 2021 04:38
Last Modified:	23 Dec 2021 04:38
URI:	http://eprints.ums.ac.id/id/eprint/96226

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