CD Skripsi

Pengaruh Ukuran Perusahaan, Opini Audit, Earning Per Share Dan Kepemilikan Publik Terhadapaudit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

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This study aims to examine the effect of company size, audit opinion,
earnings per share, and public ownership of audit report lag.
This study uses a sample of manufacturing companies listed on the Indonesia
Stock Exchange (BEI) in 2016 to 2018. The number of companies sampled in this
study are 66 companies. Based on the purposive sampling method, the total
sample obtained was 198 samples. Hypothesis testing in this study uses multiple
regression analysis using data processing software Standard Product and Service
Solution (SPSS) version 25.0
The test results show that company size influences audit report lag with a
significant value (0.001), audit opinion influences audit report lag with a
significant value (0.010), earnings per share has an effect on audit report lag with
a significant value (0.002), and public ownership significant effect on audit report
lag (0.026).
Keywords: audit report lag, company size, audit opinion, earning per share, and public
ownership.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0138)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 77 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0138)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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