CD Skripsi
Pengaruh Proporsi Komisaris Independen, Komite Audit, Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Report Lag ( Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2012-2014 )
The aimofthis study was toexamine the effect of proportion of independent commisarisse, audit commite, size, profitability, and solvability on the audit report lag. Independent variables used in this study are proportion of independent commisarisse, audit commite, size, profitability, and solvability, while dependent variables in this study is the audit report lag. The populations used in this study are all of banking compenies listed on IDX 2012-2014 where the total sample is usedby 18 companies. The sampling thecnique in which the number of observation obtained this study was 54 (18x3). The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,00. This study used classic assumption test composed of normality test , heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are proportion of independent commisarisse, audit commite, size, profitability, and solvability on the audit report lagon the level of significant(α)
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