JMB : Jurnal Manajemen dan Bisnis
Vol 5, No 1 (2016): JMB : Jurnal Manajemen dan Bisnis

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (Perusahaan Manufaktur yang terdaftar di BEI pada tahun 2011-2013)

Hesty Erviani Zulaecha (Unknown)
Erna Suyatiningsih (Unknown)

Article Info

Publish Date
01 Oct 2019

Abstract

The aim of this reseachis to obtain empirical evidence about the factors that affect the audit report lag. The factors that affect the audit report lag are profitability (ROA), solvency (DEBT RATIO), the size of the Public Accounting Firm (KAP) and the Age of the company (AGE). The Sampleof the research consists of 64 manufacturing companies that listed in Indonesia Stock Exchange (BEI) by sampling using purposive sampling. Analysis of data using multiple linear regression with significant by 5%. These results of the reseach is adjusted R2 has a value of 10.6,% with the remaining 89.4% is influenced by other factors. Test F shows that together ROA, DEBT, KAP and AGE have an influence on the audit report lag. While the t test showed that AGE has a positive significant effect, KAP has a significantly negative effect on the audit report lag. ROA and DEBT no effect.

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Journal Info
JMB : Jurnal Manajemen dan Bisnis
Website

Abbrev

jmb

Publisher

Universitas Muhammadiyah Tangerang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JMB: Jurnal Manajemen dan Bisnis (P-ISSN 2302-3449, E-ISSN 2580-9490) is an academic journal published by the Postgraduate Masters Program in Management of Universitas Muhammadiyah Tangerang. JMB: Jurnal Manajemen dan Bisnis is expected in the future to be developed as a means of disseminating ...