CD Skripsi

Pengaruh Company Size, Profitabilitas, Spesialisasi Auditor, Reputasi Auditor, Dan Kompleksitas Operasi Terhadap Audit Report Lag (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2018.)

---

This research was conducted with the aim of proving and analyzing the effect of
Company size, Profitability, Auditor Specialization, Auditor Reputation, and Operational
Complexity on Audit Report Lag. This research was conducted at all Manufacturing
companies listed on the IDX for the 2016 - 2018 period. The sampling method used was
purposive sampling technique, with a total sample of 111 companies. The analysis
technique used is multiple regression with dummy variables using the SPSS 21 program.
Based on the analysis, it is found that the complexity of the operation has a positive effect
on the audit report lag, while the company size, profitability, auditor specialization, and
auditor reputation have a negative effect on the audit report lag. Simultaneously,
company size, profitability, auditor specialization, auditor reputation, and operation
complexity have a significant effect on audit report lag.
Keywords: audit report lag, company size, profitability, auditor specialization, auditor
reputation, operation complexity.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0223)

Penerbit

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

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0223)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar