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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 9, November 2014, Hlm. 31-46

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

IAN NUGRAHA

STIE Trisakti
ian@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to examine the influence of profitability, solvability, firm size, firm age, auditor size, and auditor opinion to audit report lag. Audit report lag is therefore defined as the number of days from the accounting year end of a company and the audit report date. The population on this research use manufacturing listed Indonesia Stock Exchange, with period from 2010 to 2012. Number of company that used as sample are 65 companies. The selection of the samples used purposive sampling method. The audit report lag was measured by days from audit report date minus 31 December. The result of this research shows that profitability, firm age and auditor size, have influence to the audit report lag. But, solvability, firm size and auditor opinion have no influence to audit report lag.

Keyword :Profitability, Solvability, Firm Size, Firm Age, Auditor Size, Auditor Opinion and Audit Report Lag
 
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