SIWY, RESTI AYU (2012) PENGUJIAN EMPIRIS ATAS AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DAN DAGANG GO PUBLIC YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2008 – 2010. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The purpose of this study is to examines the influence of company size, profitability, auditor opinion, public accountants size, and company which are switch public accountans in the audit report lag on manufacture and retail company which are listed in Indonesian Stock Exchange from 2008 to 2010. Audit report lag is important issue because it can affect the timeliness of accounting information release. Sample are selected by method of puposive sampling in data collection which took a part of the Manufacture and Retail companies listed in Indonesian Stock Exchange based on spesific criterion as the sample. Data were collected using a secondary data from manufacture and retail company listed in Indonesian Stock Exchange. The analysis hypothesis using Multiple Regression, but before hypothesis test, normality data test using kolmogorof-Smirnov test with the program spss 16.0 version for windows. The result of hypothesis examination in manufacture company indicate that from five hypothesis raised, there is two accepted hypothesis. Accepted hypothesis is hypothesis 2 (there are influence between profitability to audit report lag) and hypothesis 3 (there are influence between opinion to audit report lag). There is three hypothesis that no correlation. Three hypothesis is hypothesis one (there are no influence between company size to audit report lag), hypothesis four (there are no influence between public accountant size to audit report lag), and hypothesis five (there are no influence between public accountant switching to audit report lag). Then, the result of hypothesis examination in retail company indicate that from five hypothesis raised, there is not anyone hypothesis have correlation with audit report lag. Keywords : audit report lag, company size, profitability, auditor opinion, public accountant size, public accountant switching.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| 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: | 17 Jul 2018 04:55 |
| Last Modified: | 17 Jul 2018 04:55 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3364 |
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