PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG
Abstrak: 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.
Keywords: Audit Report Lag,
Company Size, Auditors, Ownerships, Profit or Loss, Profitability and
Solvability
Penulis: GRETA JUANITA, RUTJI
SATWIKO
Kode Jurnal: jpakuntansidd120108
