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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN NON KEUANGAN

HANDY NOERYANTO

STIE Trisakti
handy@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN NON KEUANGAN

ABSTRACT:

The purpose of this research is to examine the impact of audit committee meeting, audit committee expertise, audit committee size, board independence, ownership concentration, auditor type, audit firm switch, firm size, and firm age to audit report lag. The population of this research is non-financial companies listed in Indonesian Stock Exchange from 2011-2014. The sampling technique in this research is purposive sampling and there are 64 non-financial companies that meet the criteria used in this research. The data type is secondary data obtained from annual report from IDX website. Data analysis method used is multiple linier regression. The result shows that audit firm switch has influence to audit report lag. Otherwise, audit committee meeting, audit committee expertise, audit committee size, board independence, ownership concentration, auditor type, firm size, and firm age do not have influence to audit report lag.

Keyword :audit report lag, audit committee meeting, audit committee expertise, audit committee size, board independence, ownership concentration, auditor type, audit firm switch, firm size, and firm age
 
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