Image of Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Opini Auditor , Dan Ukuran Kantor Akuntan Publik Terhadap Audit Report Lag Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Tahun 2012-2014
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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Opini Auditor , Dan Ukuran Kantor Akuntan Publik Terhadap Audit Report Lag Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Tahun 2012-2014

This research aims to attest empirically the effect of profitability, leverage, company size, audit opinion and the size of the accounting firm on the audit report lag in consumer goods companies listed in Indonesia Stock Exchange in 2012-2014. Samples were taken by using purposive sampling. From all of the consumer goods company listed in Indonesia Stock Exchange, acquired 24 companies that meet criteria for sampling with a period of three years, so total of sample ini this research was 72. The Variables used in this study consisted of dependent and independent variebles. Where audit report lag act as dependent variable while the independet variables of this study consist of profitability, leverage, company size, audit opinion and the size of public accounting firm. The data analysis method used in this research is multiple regression analysis were processed using SPSS 21 . The results of hypothesis testing found that, size of the public accounting firm negatively affect audit report lag with a significant value of 0.014. While profitability, leverage, firm size and audit opinion has no effect on audit report lag. Coefficient determination test results in this study showed Adjusted R2 value of 0.155. It shows that the contribution of the influence of the independent variable on the dependent variable is 15.5%. While the remaining 84.5% is influenced by other variables not included in the regression model. Keywords : Audit report lag, Profitability, Leverage, Company Size, Auditor Opinion, Size of the accounting firm

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0053)
02 03. 117 (0053)
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Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0053)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
x, 77 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0053)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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