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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 8, November 2013, Hlm. 129-140

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

WIDYAWATI LEKOK

STIE Trisakti
widyawati@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

ABSTRACT:

The purpose of this research is to provide empirical evidences about variable that affect the audit report lag. The examined variable at this research are profitability, solvability, firm size, age of the company, industrial sector and audit opinion. Audit report lag is the time range between the end of the fiscal year and the date of auditor report or the end of auditing field working. This research used 227 of non financial companies listed in Indonesia Stock Exchange for period 2008 till 2011. The selection of the samples used purposive sampling method. Data were analyzed using multiple regression method. The conclusion shows that profitability, firm size and audit opinion have influence on audit report lag. Solvability, age of the company, and industrial sector have no influence on audit report lag.

Keyword :Audit report lag, profitability, solvability, firm size, age of the company, industrial sector and audit opinion
 
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