Analisis faktor-faktor yang mempengaruhi audit report lag pada perusahaan pertambangan yang terdaftar di bursa efek indonesia 2014-2017

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.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (1MB) | Preview
[img]
Preview
Text
COVER.pdf

Download (1MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (241kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (366kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (231kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (482kB)
[img]
Preview
Text
BAB V.pdf

Download (593kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (2MB)

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 > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Jan 2019 05:35
Last Modified: 09 Jan 2019 05:35
URI: http://eprints.perbanas.ac.id/id/eprint/3747

Actions (login required)

View Item View Item