Jurnal Bisnis dan Akuntansi
Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG

GRETA JUANITA JUANITA (STIE Trisakti)
RUTJI SATWIKO (STIE Trisakti)

Article Info

Publish Date
18 Apr 2018

Abstract

The purpose of this study is to analyze the influence of company size, auditors, ownerships, profit or loss, profitability and solvability to audit report lag. This research focused on manufacturing companies listed in Indonesian Stock Exchange from 2007 until 2009. 372 sample selected from pusposive sampling method. The statistical used in this research was multiple regression. The result of this research shows that company size, ownerships, profit or loss, DER significantly influencing audit report lag.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...