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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 6, November 2014, Hlm. 21-34

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

OLGA GHAZALI

STIE Trisakti
olga@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG

ABSTRACT:

The aim of this research is to determine the effect of audit committee independence, audit committee diligence, audit committee expertise, profitability, company size, and the debt to total assets on audit report lag. This research uses data from 63 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2009 to 2012. Data for this study are selected using several criteria and using purposive sampling method. The method of data management involves hypothesis testing in multiple linear regression. The results of this research show that audit committee expertise and profitability have a significant effect on audit report lag, on the other hand audit committee independence, audit committee diligence, company size, and debt to total assets, do not have a significant effect on audit report lag.

Keyword :Audit Report Lag, Audit Committee Independence, Audit Committee Diligence, Audit Committee Expertise, Profitability, Company Size, and Debt To Total Assets
 
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