Widyanatha, Viedy Adrian (2022) Faktor - Faktor Yang Memengaruhi Terjadinya Audit Report Lag. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
This research is aimed to find our factors affecting the occuring of audit report lag. Independent variables in this research were company size, extraordinary items, auditor opinion, and proftiability, while the dependent variable was audit report lag. This research used 45 samples from manufacture companies on sub sector textile and garmen listed on IDX at 2016-2019. This research was conducted by quantitative methods using secondary data. The secondary data derrived from financial report downloaded from company’s website and IDX. The sampling method was purposive sampling. The data analysis using linear regresion analysis. The result from this research showed that only company size was significanly effected to audit report lag, meanwhile extraordinary items, auditor opinion, and profitability was not effected to audit report lag.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | VIEDY ADRIAN WIDYANATHA |
| Date Deposited: | 24 Jun 2022 14:55 |
| Last Modified: | 24 Jun 2022 14:55 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8847 |
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