Widodo, Catra Ananda (2018) Analisis faktor-faktor yang mempengaruhi audit report lag pada perusahaan pertambangan yang terdaftar di bursa efek indonesia 2014-2017. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Audit report lag is the time difference between the date of the financial statements with the date of audit opinion in the financial statements indicating the length of time the completion of audit process conducted by the auditor. This study aims to determine the effect of audit committees, profitability, and size of public accounting firm against audit report lag. The population used in this study is a mining company listed on the Indonesia Stock Exchange period 2014-2017. This sampling technique uses saturated samples. Data analysis was processed using SPSS 24 software. The result showed that profitability variable had an effect on audit report lag, while audit committee variable and size of public accountant office had no effect on audit report lag. Keywords: audit report lag, audit committee, profitability, size of public accounting firm
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 09 Jan 2019 05:35 |
| Last Modified: | 09 Jan 2019 05:35 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3747 |
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