PENGARUH OPINI AUDIT, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG

Eva Puspita, . (2014) PENGARUH OPINI AUDIT, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is performed to examine the effect of Auditor’s Opinion, Financial Leverage and Size CPA Firm toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 companies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and Fstatistic with level of significance 5%. This research results that Financial Leverage gives significantly effect on Audit Report Lag. The other variables which is Auditor’s Opinion and Size CPA Firm are not significant to Audit Report Lag. We suggest for investors in Indonesian Stock Exchange that paying attention others factor that regards Audit Report Lag because with those information they can make the best decision for their investment. On this research, Financial Leverage shows the most insfluencing variable toward Audit Report Lag on that is pointed out from point tcount is even greater instead of t-table and have significances as big as 0,019.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 1010112099] [Penguji II : Lidya Primta Surbekti] [Penguji I : Ni Putu Eka Widiastuti] [Ketua Penguji : Dadang Mulyana]
Uncontrolled Keywords:	Auditor’s Opinion, Financial leverage and Size CPA Firm
Subjects:	H Social Sciences > HB Economic Theory 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:	21 May 2024 06:58
Last Modified:	21 May 2024 06:58
URI:	http://repository.upnvj.ac.id/id/eprint/30061

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