ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI ) PERIODE 2015 - 2017

Pratiwi, Putri (2019) ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI ) PERIODE 2015 - 2017. Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This study aims to determine the effect of Profitability, Audit Opinion, Company Size, Type of Industry, KAP Reputation both in a persistent and simultaneous manner towards Audit Report lag. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015 until 2017. Sampling uses purposive sampling technique. The number of samples used was 81 companies. The data analysis technique used is descriptive test, classic assumption test, multiple linear regression analysis. The results showed that (1) Profitability has an effect on Audit Report Lag (2) Audit Opinion has no effect on Audit report lag (3) Company Size has an effect on Audit Report lag (4) Type of Industry has no effect on Audit Report Lag(5) KAP Reputation affect the Audit Report lag. Keywords: Profitability, Audit Opinion, Company Size, Industry Type, KAP Reputation, Report Lag Audit.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Profitability, Audit Opinion, Company Size, Industry Type, KAP Reputation, Report Lag Audit
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User:	Mrs NOVI HANDAYANI
Date Deposited:	01 Nov 2019 03:43
Last Modified:	01 Nov 2019 03:43
URI:	http://repo.setiabudi.ac.id/id/eprint/3520

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