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PENGARUH OPINI AUDIT, UKURAN KAP, KOMITE AUDIT, AUDITOR SWITCHING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BEI TAHUN 2011-2015

ASIH, RARAS PUSPITA (2017) PENGARUH OPINI AUDIT, UKURAN KAP, KOMITE AUDIT, AUDITOR SWITCHING, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM BEI TAHUN 2011-2015. Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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Abstract

The purpose of this study to determine the effect of Audit Opinions, Public Accounting Firm Size, Audit Committee, Auditor Switching, Profitability, and Company Size Againts Audit Report Lag. Population in this study used a manufacturing companies listed on the Indonesia Stock Exchange 2011-2015. This study used purposive sampling methods to select the sample with certain criteria, so that the sample obtained in this study were 47 manufacturing companies. The issued in 2011-2015 that reported complete and published of financial statements. Data analysis methode used in this research is descriptive analysis, classical assumption analysis, and multiple linear regression analysis to test hypothesis using SPSS 21 for Windows. The result shows that the Public Accounting Firm Size have influence simultaneously to Audit Report Lag. On the other hand Audit Opinions, Audit Committee, Auditor Switching, Profitability, and Company Size have no influence to Audit Report Lag Keyword: Audit Report Lag, Audit Opinion, Public Accounting Firm Size, Audit Committee, Auditor Switching, Profitability, and Company Size

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: 19 Oct 2017 03:47
Last Modified: 19 Oct 2017 03:47
URI: http://eprints.perbanas.ac.id/id/eprint/2656

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