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FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG DI BURSA EFEK MALAYSIA dan INDONESIA

BENGAWAN, NUVARIS RIVERA (2016) FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG DI BURSA EFEK MALAYSIA dan INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This research purposed to know the influence of complexity of the company, profit or loss company and firm age against audit report lag. This study uses secondary data from the financial sector in Malaysia and Indonesia period 2013-2014. The sampling method using purposive sampling is the selection of the sample with certain criteria, so that the sample obtained in this study were, with respectively 14 and 72 companies. The method used is a multiple analysis method with the results of the complexity of the company operations and profit / loss of the company have no influence the audit report lag while the firm age in malaysia have influence on audit report lag and firm age in Indonesia have no influence the audit report lag. This result is recommended for internal auditor to increase efficiency and effectiveness as well as controlling the main factors that caused the audit report lag. Keyword : audit report lag, complexity of the company, profit/loss company, firm age.

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: 11 Jan 2018 03:54
Last Modified: 11 Jan 2018 03:54
URI: http://eprints.perbanas.ac.id/id/eprint/3116

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