MODUS-Jurnal Ekonomi dan Bisnis
Vol 29, No 2 (2017): MODUS

PENGARUH STANDAR AKUNTANSI KEUANGAN INDONESIA BARU, UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG

Sitorus, Novita Jayanti (Unknown)
Ardiati, Aloysia Yanti (Unknown)

Article Info

Publish Date
23 Nov 2017

Abstract

This study aims to determine the effect of New SAK, KAP size, firm size and age of the company to Audit Report Lag. Research data is secondary data obtained by downloading data of financial statements of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014 through the official website BEI www.idx.ac.id. The analysis tool used is multiple regression analysis.The results show that New SAK and firm size have no effect on Audit Report Lag. Whereas, firm size and age has significant influence on Audit Report Lag.Keywords: New SAK, KAP Size, Company Size, Company Age, Audit Report Lag.

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Journal Info
MODUS-Jurnal Ekonomi dan Bisnis
Website

Abbrev

modus

Publisher

Universitas Atma Jaya Yogyakarta

Subject

Economics, Econometrics & Finance

Description

MODUS Journal published twice a year in March and September. This journal publish empirical and conceptual research in the areas of accounting, economics, business and management and first published in 1983 by the Faculty of Economics, Universitas Atma Jaya Yogyakarta. This journal open to ...