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PENGUJIAN EMPIRIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN BANKING GO PUBLIC BURSA EFEK INDONESIA TAHUN 2007-2011

DINAJAYANI, PUTU AYU MAGISTERINA (2013) PENGUJIAN EMPIRIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN BANKING GO PUBLIC BURSA EFEK INDONESIA TAHUN 2007-2011. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Audit report lag is important issue because it can affect the timeliness of accounting information release. The purpose of this study is to test whether the influence of profitability, solvability, public accountants size, company size, auditor opinion, and number of years company has been a client of public accountant firms in the audit report lag on banking company which are listed in Indonesian Stock Exchange from 2007 to 2011. Sample are selected by method of purposive sampling in data collection which took a part of the banking companies listed in Indonesian Stock Exchange based on spesific criterion as the sample. Data were collected using a secondary data from banking company listed in Indonesian Stock Exchange. The analysis hypothesis using Multiple Regression, before hypothesis test, normality data test using kolmogorof-Smirnov test with the program spss 16.0 version for windows. The result of multiple regression model shows that audit report lag influenced by auditor opinion, significant at ten percent. Yet, profitability, solvability, public accountants size, company size, and number of years company has been a client of public accountant firms can’t significant factors. The result is recommended for next research to use other factors, such as Internal Control System, age of company, or industrial sector. Keywords : audit report lag, profitability, solvability, public accountant size, company size, auditor opinion, number of years company has been a client of public accountant firms

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 20 Jun 2017 06:54
Last Modified: 20 Jun 2017 06:54
URI: http://eprints.perbanas.ac.id/id/eprint/1426

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