Firnanti, Friska (2015) PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, REPUTASI AUDITOR, KINERJA PERUSAHAAN, LIKUIDITAS, DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013). Masters thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
The purpose of this study is to test and to analyze the effect of firm size, solvency, auditor reputation, firm performance, liquidity, and firm age to audit report lag, either partially or simultaneously, of manufacturing firm that listed at Indonesian Stock Exchange in the period of 2010-2013. The method used is multiple regression analysis using SPSS. The result show that firm size, solvency, auditor reputation, firm performance, liquidity, and firm age have a simultaneous effect to firm’s audit report lag. Meanwhile, solvency has a significant positive effect to firm’s audit report lag. Auditor reputation and firm performance have a significant negative effect to firm’s audit report lag. Thus, investor and company may consider these factors in making decisions that related to audit report lag. Company can also improve their performance so that the factors that are considered to effect audit report lag can be reduced to perform better timeliness of financial statement presentation. Keywords: audit report lag, firm size, solvency, auditor reputation, firm performance, liquidity, and firm age
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Tesis Tesis > Pascasarjana Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Pascasarjana |
| Depositing User: | FE Perpus |
| Date Deposited: | 17 Apr 2023 04:22 |
| Last Modified: | 17 Apr 2023 04:22 |
| URI: | http://repository.untar.ac.id/id/eprint/39483 |
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