FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012

PUTRI, Alvyra Nesia Indah and JANUARTI, Indira (2014) FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to prove the factors that affect the audit report lag. Factors tested in this study are firm size, leverage, auditor industry specialization, profitability, and industry classification. This study uses secondary data with a total sample of 259 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the year 2008-2012. The statistical methods used in this study is a multiple linear regression at a significance level of 5%. The results of this study indicate that factors of company size, leverage, and auditor industry specialization significant effect on audit report lag. Factors profitability and industry classifications showed no significant effect on audit report lag

Item Type:Thesis (Undergraduate)
Additional Information:firm size, leverage, auditor industry specialization, profitability, and industry classification
Uncontrolled Keywords:firm size, leverage, auditor industry specialization, profitability, and industry classification
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:42892
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:11 Apr 2014 08:04
Last Modified:11 Apr 2014 08:04

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