Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012

Setyaningrum, Retno (2014) Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2012. S1 thesis, STIE Indonesia Banking School.

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Abstract

The objective of this research is to find empirical evidence about thefactors that affect the time lag of audit report or called audit report lag.Auditreport lag is important issue because it can affect the timeliness of accountinginformationreleases that used by internal and externaluser for their decisionmaking. There are five factors that is size of the company, age of the company,corporate income, size of public accountant firms, and auditor’s opinion.This research consist of 9 miningcompanies listed in Indonesia StockExchange during the period 2008-2012, and the sample was selected based onpurposive sampling method. Data of this research is pooled data with commoneffect model. Hypothesis test of this research using multiple linierregression.The result of this research indicates that size of the company hassignificant influence, and age of the company doesn’t have significant influence toaudit report lag on the first model and the second model. Corporate income,sizeof public accountant firms, and auditor’s opinion has significant influence toaudit report lag on the first model. The second model,corporate income, size ofpublic accountant firms, and auditor’s opinion doesn’t have significant influenceto audit report lag. Analysis of descriptive statistic on the sample showed that theaverage of audit report lag on mining company is 72,5 days (the first model), and80.41 days (the second model). Keywords : audit report lag, size of the company, age of the company, corporateincome, size of public accountant firms, and auditor’s opinion.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	23 Nov 2020 06:55
Last Modified:	19 Jul 2024 01:26
URI:	http://repository.ibs.ac.id/id/eprint/765

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