The Effect of Solvability, Company Size, Profit and Loss on Audit Report Lag …

The companies that experience a longer audit report lag will have a negative impact on the market value of the company's shares on the Indonesia Stock Exchange. There are several factors that cause the audit report lag. First, solvency affects the audit report lag, of course, there is a component of the lag in fieldwork to determine the amount of creditor debt to the company being audited. The …

Analisis Faktor-Faktor yang Mempengaruhi Audit Report Lag (Studi pada Perusah…

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…

Jurnal Akuntansi

Edisi

Vol. 4 No. 2 November 2012

ISBN/ISSN

2085-8698

Deskripsi Fisik

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Judul Seri

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No. Panggil

2012141.5AJ