PENGARUH OPINI AUDIT, SOLVABILITAS DAN LABA RUGI TERHADAP AUDIT REPORT LAG

MARDALENAH, MARDALENAH and Delamat, Harun and Tjandrakirana DP, Rina (2019) PENGARUH OPINI AUDIT, SOLVABILITAS DAN LABA RUGI TERHADAP AUDIT REPORT LAG. Undergraduate thesis, Sriwijaya University.

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Abstract

Audit report lag is time in finishing job audient until publication date of audit report. This research purposes get proof empirical audit opinion, solvability companyand profit/loss current year on audit report lag. Research carried on manufacturing company in IDX for period 2015-2017. Sample used were 86 company with 258 financial statement. Samples were taken by purposive sampling. The analysis technique used multiple linear regression. Result shows audit opinion current year have Positive effects to audit report lag, meanwhile solvability company and profit/loss not affect the audit reportlag.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: audit report lag, opini, solvabilitas, laba rugi
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 1900 not found.
Date Deposited: 17 Sep 2019 08:36
Last Modified: 17 Sep 2019 08:36
URI: http://repository.unsri.ac.id/id/eprint/7892

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