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Analisis Faktor-Faktor yang Mempengaruhi Audit Report Lag (Studi pada Perusahaan Manufaktur Sector Basic Industry and Chemicals) (CD + Cetak)

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This research is to analyze the factors that influence audit report lag. The independent variables used in this study are as follows: (1) Solvability, (2) Company Size, (3) Holding Company, (4) Company Profit and Loss. Whereas the dependent variable used is the audit lag report. The sample used in this study were 12 basic industrial and chemical manufacturing companies that reported the annual report and audit report on the official website of the Indonesia Stock Exchange for the period 2016-2018. This research uses multiple linear regression analysis of SPSS 16 models. The results of this research indicate that significant independent variables on audit lag reports are holding companies and corporate profits and loss. While the solvency and size of the company are not significant to the audit report lag.

Keywords: Audit Report Lag, Solvability, Company Size, Holding Company, Company Profit and Loss.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

019 AKT2020 ALV a

Penerbit

Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 2.184 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

019 AKT 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AUDIT REPORT LAG
COMPANY SIZE
SOLVABILITY
HOLDING COMPANY
COMPANY PROFIT AND LOSS

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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