PENGARUH PROFITABILITAS, SOLVABILITAS, AUDITOR SPESIALISASI INDUSTRI DAN PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG

FAJAR, Annisa Fatkha Laila and MEIRANTO, Wahyu (2018) PENGARUH PROFITABILITAS, SOLVABILITAS, AUDITOR SPESIALISASI INDUSTRI DAN PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of profitability, solvency, industry specialist auditor, and auditor switching on audit report lag of manufacturing companies. The dependent variable in this study is audit report lag, while the independent variables in this study are profitability, solvency, industry specialist auditor, and audit firm rotation. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012 until 2016. The total sample of this study amounted to 99 compamies. This study uses multiple linear regression analysis method for hypothesis testing. The result show that solvency have a positive significant effect on audit report lag, while industry specialist auditor have a negative significant effect on audit report lag. However, profitability and auditor switching have no significant effect on audit report lag.

Item Type:Thesis (Undergraduate)
Additional Information:audit report lag, profitability, solvency, industry specialist auditor, auditor switching
Uncontrolled Keywords:audit report lag, profitability, solvency, industry specialist auditor, auditor switching
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:62882
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Jul 2018 08:54
Last Modified:06 Jul 2018 08:54

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