Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Aplikasi Bisnis
Dwiayu Fatmasari
Unknown Affiliation
Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Report Lag (Arl) pada Perusahaan BUMN yang Tercatat di Bursa Efek Indonesia Sigit Handoyo; Dwiayu Fatmasari
Jurnal Aplikasi Bisnis Volume 14 Nomor 9, September 2013
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol14.iss9.art7

Abstract

This research aims to test the influence of internal and external factors of the company towards audit report lag (ARL). Variables measured in this study are the net profits, solvency, size of the company, the reputation, the auditor's opinion, and the audit fee. The study was done by using a purposive sampling method by taking the company's annual report on STATE-OWNED ENTERPRISES (BUMN) listed on the Indonesia Stock Exchange. Total company met the criteria as samples were 14 companies during the years 2009 to 2011. In this research, hypothesis testing was using multiple regression analysis. The results of this research show that the variable net profits, solvency, the size of the company and the auditor's reputation do not have a significant influence toward the audit report lag, where as the variable auditor's opinions and audit fee have a significant influence toward the audit report lag.
Co-Authors Sigit Handoyo, Sigit