Iriawan, Dicky Aditya (2016) PENGARUH REPUTASI AUDITOR, PROFITABILITAS, SOLVABILITAS, UMUR PERUSAHAAN, DAN LABA RUGI OPERASI TERHADAP AUDIT REPORT LAG. Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
Penelian ini bertujuan untuk menganalisis pengaruh reputasi auditor, profitabilitas,
solvabilitas, umur perusahaan dan laba rugi operasi terhadap audit report lag. Penelitian ini
menggunakan perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2012
sampai 2014. Diseleksi dengan metode purposive sampling. Analisis yang digunakan adalah
regresi linier berganda. Hasil dalam penelitian ini menunjukkan bahwa reputasi auditor
auditor dan solvabilitas berpengaruh terhadap audit report lag. Namun variabel profitabilitas,
umur perusahaan dan laba rugi operasi tidak berpengaruh terhadap audit report lag.
Kata kunci: Reputasi auditor, profitabilitas, solvabilitas, umur perusahaan, laba ruugi operasi,
audit report lag.
ABSTRACT
This research is aimed to analyze influence of auditor reputation, profitability, solvability,
company’s age and loss and profit operating towards report lag audit. This research used
manufacture company listed in indonesian stock exchange on year 2012 until 2014. Selected
by using purpose sampling method. The analysis used is a linier regression analysis. The
result of this research shows that variabel auditor reputation and solvability have impact on
audit report lag. But variable profitability, company’s age, loss and profit operations have no
influence on audit report lag.
Keywords: Auditor reputation, profitability, solvability, age of company, operations loss and
profit, audit report lag.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 09 Jun 2016 07:32 |
| Last Modified: | 10 Jun 2016 01:44 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3493 |
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