FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

Tiara Oktalia, . (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

	Text ABSTRAK.pdf Download (96kB)
	Text ABSTRAK.pdf Download (96kB)
	Text AWAL.pdf Download (1MB)
	Text BAB I.pdf Download (412kB)
	Text BAB II.pdf Restricted to Repository UPNVJ Only Download (654kB)
	Text BAB III.pdf Restricted to Repository UPNVJ Only Download (414kB)
	Text BAB IV.pdf Restricted to Repository UPNVJ Only Download (776kB)
	Text BAB V.pdf Download (248kB)
	Text DAFTAR PUSTAKA.pdf Download (362kB)
	Text RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (206kB)
	Text LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (1MB)
	Text JURNAL.pdf Restricted to Repository staff only Download (490kB)

Abstract

The purpose of this study is to prove the influence of the Company's Age (measured by the company's listing in the Indonesia Stock Exchange), Solvency (measured by Debt to Asset Ratio), KAP Reputation (measured by Big Four KAP dummy method and KAP Non Big Four), and Substitution of Auditor (measured by dummy method no change of auditor and no change of auditor) to Lag Report Audit partially. The population in this study is a mining company listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The technique of determining the sample using purposive sampling method. Samples entering criteria are 30 companies. Total samples obtained in this study amounted to 90 samples with data outliers of 3 samples so that the number of samples to 87 samples. Hypothesis testing in this study used multiple linear regression analysis with SPSS 21 program and 5% significance level. The results of the test show that Solvency has a significant positive effect on Audit Report Lag, Corporate Age has a significant negative impact on Audit Report Lag, while Reputation of KAP and Auditor Substitution has no effect on Audit Report Lag.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 1310112159] [Penguji II (Pembimbing II) : Anita Nopiyanti] [Penguji I (Pembimbing I) : Dwi Jaya Kirana] [Ketua Penguji : Krisno Septyan]
Uncontrolled Keywords:	Company Age, Solvency, KAP Reputation, Auditor Substitution, and Audit Report Lag.
Subjects:	H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Muamar Khadafi
Date Deposited:	18 Jul 2022 07:13
Last Modified:	18 Jul 2022 07:13
URI:	http://repository.upnvj.ac.id/id/eprint/18471

Actions (login required)

View Item