AMBOR, MARIA FRANSISKA (2015) PENGARUH UKURAN PERUSAHAAN, PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS, DAN OPINI AUDIT GOING CONCERN TERHADAP AUDIT REPORT LAG. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This research aims to analyze the influence of company size, the application of international financial reporting standards, and audit opinion going concern on an audit report lag in manufacturing companies registered in Indonesia stock exchange. In this research is the whole of the population manufacturing company registered in Indonesia stock exchange the period 2010 until 2013. The total sample is 363 data obtained by observation purposive method of sampling .data analysis technique used is double regression analysis. Based on the analysis undertaken, the results that the variable company size and audit going concern has influence significantly to an audit report lag, while the application of international financial reporting standards have not influence on audit report lag. Keyword: audit report lag, company size, the application of IFRS, and audit opinion going concern
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 27 Dec 2017 06:42 |
| Last Modified: | 12 Feb 2018 01:51 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1046 |
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