JUWITA, RATNA (2015) PENGUJIAN FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The free market will be happen in 2015 was the big phenomenon where there is no boundary between countries in Southeast Asia. This is a problem that is big enough to be considered as companies domestic need to have a good competitive edge. To be able to make strategic stakeholders should obtain information quickly and qualified, then took a decision to create a strategy quickly, precisely and carefully. Audit Report Lag is a factor that can support a rapidly conveyed information or otherwise. This study aims to determine whether profitability, external pressure, the condition of the profit / loss, the size of the company, and the auditor's opinion may influence audit report lag. This research was conducted at the companies listed on Indonesian Stock Exchange (BEI) from 2009 - 2013. Sample are selected by method of purposive sampling. Tests using SPSS 20.0 version for Windows. The test are the classical assumption test before hypothesis test, F test, t test and multiple linear regression. F test results say that the overall variable effect together. Based on t test variable leverage, firm size and the auditor's opinion influence the audit report lag but profitability and conditions the profit / loss is not. Keywords : audit report lag, profitability, leverage, profit/loss, firm size, auditor’s opinion
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 06 Jul 2017 05:31 |
| Last Modified: | 12 Feb 2018 06:02 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1657 |
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