Jurnal Bisnis dan Akuntansi
Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG

NOVICE LIANTO (Fakultas Ekonomi Universitas Tarumanagara)
BUDI HARTONO KUSUMA (Fakultas Ekonomi Universitas Tarumanagara)

Article Info

Publish Date
18 Apr 2018

Abstract

The aim of this research is to examine the influence of profitability, solvability, firm size, age of the company, and industrial sector on the audit report lag. This research used 28 consumer goods industry companies and 11 multifinance companies listed in Indonesian Stock Exchange, selected using purposive sampling method during 2004 until 2008. The hypothesis proposed were tested by multiple linier regression models. The result shows profitability, solvability, and age of the company have influence on audit report lag. On the other hand, firm size and industrial sector have no influence on 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 ...