TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 12, No. 2, Agustus 2010, Hlm. 97 - 106
ISSN: 1410-9875

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG

NOVICE LIANTO dan BUDI HARTONO KUSUMA
Fakultas Ekonomi Universitas Tarumanagara
budihaka@yahoo.com

PDF File
Published Version
File size: 145KB

Official URL: http://www.tsm.ac.id/JBA/JBA12.2Agustus2010/3_artikel_JBA12.2Agustus2010.pdf

ABSTRACT:

The aim of this research is to examine the influence of profitability, solvability, firm size, age of the company, and industrial sector on the audit report lag. This research used 28 consumer goods industry companies and 11 multifinance companies listed in Indonesian Stock Exchange, selected using purposive sampling method during 2004 until 2008. The hypothesis proposed were tested by multiple linier regression models. The result shows profitability, solvability, and age of the company have influence on audit report lag. On the other hand, firm size and industrial sector have no influence on audit report lag.

Keywords: Profitability, solvability, firm size, age of the company, industrial sector, and audit report lag.
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team