UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI. FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI.
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Abstract
This study aimed to obtain empirical evidence about the effect of the company's profit / loss variable, profitability, firm size, solvency proxied through debt equity ratio and Debt to total assset, and the size of the cap on audit report lag in the consumer goods industry in 2014-2016. The number of samples used in this study were 25 companies based on purposive sampling method. The analysis technique used was multiple linear regression analysis. Independent variables were Company profit / loss, profitability, firm size, solvency proxied through debt equity ratio and debt to total assset, and size of cap. The audit report lag dependent variable in this study used the time period between the end of the fiscal year and the date of the company's audit report. The results of this study indicated that profitability, firm size, solvency were proxied through debt equity ratio and debt to total assset, and the size of the cap didn’t have an effect on audit report lag. Whereas profit / loss had a negative influence but was significant for audit report lag
| Item Type: | Article |
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| Subjects: | T Technology > T Technology (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Engineering Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 22 Jun 2022 02:44 |
| Last Modified: | 22 Jun 2022 02:44 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/14253 |
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