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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 2, November 2013, Hlm. 43-58

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ENDRA YAMAN

STIE Trisakti
endra@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to identify factors affecting audit report lag. Audit report lag is the time range between the end of fiscal year and the date of auditor report. There are seven factors used in this study: profitability, solvability, firm size, age of the company, auditor’s opinion, public ownership, and public accounting firm. This research used data from audited financial statements of manufacturing companies listed at Indonesian Stock Exchange in the periode of 2008-2011. Sampling technique employed in this study is the purposive sampling with the total sample of 61 companies. The data analysis uses multiple regressions. The result shows that solvability, age of the company, and registered public accountant have significant influence towards audit report lag. On the other hand, profitability, firm size, auditor’s opinion, and public ownership have no influence on audit report lag.

Keyword :Audit Report Lag, Profitability, Solvability, Firm Size, Age of the Company, Auditor’s Opinion, Public Ownership, and Registered Public Accountant.
 
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