Pengaruh Solvabilitas, Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Terhadap Audit Report Lag (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2016)

Elvida, Dita Maris Prili (2018) Pengaruh Solvabilitas, Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Terhadap Audit Report Lag (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2016). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

For a go public company is an obligation in issuing its financial statements on time in accordance with the time specified. Before issuing its financial statements, the company must audit its financial statements and be conducted by an independent auditor. Auditing financial statements usually takes a long time so that it can lead to Audit Report Lag. The purpose of this research is to examine and analyze the effect of solvability, profitability, firm size, and Audit Committee on Audit Report Lag. This study uses a sample of companies of Property and Real Estate listed on the BEI period 2016. This study establishes certain criteria in the sample acquisition and obtained a sample of 45 companies. Based on the results of the study of the variables in the equation table shows that of the four independent variables that affect the Report Lag Audit is solvency and Audit Committee. While the independent variables that have no effect on Lag Report Audit are profitability and firm size.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Audit Report Lag, Solvency, Profitability, Company Size, Audit Committee.
Subjects:	H Social Sciences > HF Commerce
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Agus Junaidi
Date Deposited:	22 Mar 2018 03:37
Last Modified:	22 Mar 2018 03:37
URI:	http://erepository.uwks.ac.id/id/eprint/430

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