Image of Pengaruh Ukuran Perusahaan, Umur Perusahaan, Return On Asset (Roa), Debt Equity Rasio (Der) Terhadap Audit Report Lag (Studi Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2018)
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Pengaruh Ukuran Perusahaan, Umur Perusahaan, Return On Asset (Roa), Debt Equity Rasio (Der) Terhadap Audit Report Lag (Studi Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2018)

One of the criteria for professionalism of auditors is the timeliness of the
delivery of audit reports. The timeliness of companies in publishing financial statements
to the general public and to the Financial Services Authority (OJK) also depends on the
timeliness of auditors in completing their audit work. This timeliness is related to the
benefits of the financial statements themselves. This research was conducted at the
Indonesia Stock Exchange with the aim to analyze the effect of company size, company
age, Return On Assets (ROA) and Debt Equity Ratio (DER) on Audit Lag Report. The
population of this research is the various industry sectors listed on the Indonesia Stock
Exchange in 2014-2018 and determining the sample using purposive sampling. The type
of data in this study is documentary data in the form of financial statements in the 2014-
2018 research year. Analysis of the data used in this research is descriptive analysis. The
results of the study concluded that there was a significant effect between company size /
X1 on Audit Report Lag but the effect was negative. There is no significant effect between
the age of the company on audit report lag because of the value of the company's size.
Furthermore, Return on Assets (ROA) has no effect on Audit Report Lag. There is a
significant influence between Debt Equity Ratio (DER) / X4 on Audit Lag Report. In this
study has limitations, among others, the population of this study is only limited to
companies in various industry sectors which published financial statements for the period
of 2014 to 2018. The independent variables in this study were only four variables that
used variables that allegedly influenced Audit Report Lag.
Keywords: Company Size, Company Age, Return On Assets (ROA), Debt Equity Ratio
(DER), Audit Lag Report

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0193)
02 03. 120 (0193)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0193)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0193)
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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