Suryaningsum, Sri and Setyo dwi waluyi, Dwi and Fairus rizain, Fair AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN. AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN, - (-). pp. 1-16. ISSN -
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Abstract
This study aimed to analyze whether the size of the company, profitability, solvency and age listing periods have some impact on the delivery of audited financial statements (audit report lag). The population in this study is the Conventional Banking corporation listed on the Indonesia Stock Exchange in the year 2011-2014 as many as 20 companies, which was taken by purposive sampling.Pengujian in this study using descriptive statistical analysis techniques, test classic assumptions and hypothesis (multiple linear regression ). The results of this study prove that the variable firm size and age affect the audit report listing lag. While the profitability variable dansolvabilitas no effect on audit report lag.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | audit report lag, company size, profitability, solvency, age listing |
| Subjects: | H Social Sciences > HJ Public Finance |
| Depositing User: | SRI SURYANINGSUM - |
| Date Deposited: | 31 Oct 2017 04:09 |
| Last Modified: | 31 Oct 2017 04:09 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/11260 |
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