PENGARUH SOLVABILITAS, UKURAN PERUSAHAN, REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA

KURNIAWAN, RANDI and Daud, Rochmawati and DP, Rina Tjandrakirana (2020) PENGARUH SOLVABILITAS, UKURAN PERUSAHAN, REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of Solvency, Company Size, Reputation of Public Accounting Firms on Audit Reports of Companies in the Basic and Chemical Industry Sector in the Indonesia Stock Exchange. The data used in this research are secondary data obtained from audited financial statements and independent auditors' report on the basic and chemical industry companies in the Indonesia Stock Exchange in 2016 - 2018. In sampling using a purposive sampling method. Then the sample that is in accordance with the criteria, namely 47 companies with 3 years of observation so that there are 141 companies that are data in the study. The analysis technique in this study uses multiple linear regression. The results of this study by issuing outlier data show that for the Solvency and Reputation variable the Public Accountant Firm does not affect the Audit Lag Report, while the Company Size variable influences the Audit Lag Report and simultaneously the Solvability variable, Company Size, the Reputation of the Public Accountant Firm influences the Audit Report Lag.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Solvency, Company Size, Public Accounting Firm Reputation, Audit Lag Report
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6926 not found.
Date Deposited:	26 Aug 2020 02:24
Last Modified:	26 Aug 2020 02:24
URI:	http://repository.unsri.ac.id/id/eprint/33479

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