FAKTOR – FAKTOR PENGARUH AUDIT REPORT LAG (Kajian Empiris Pada Perusahaan manufaktur Yang Terdaftar Di Bursa Efek IndonesiaTahun 2010-2012)
Abstract: This study aims to
analyze the influence of Profitability, Profit / Loss Current Year, Solvency,
Company Size, Audit Opinion, Reputation public accounting firm, to audit the
effectiveness of the Audit Committee report lag in companies listed on the
Indonesia Stock Exchange in the period 2010-2012.
The population of this study adalag entire manufacturing companies listed
in Indonesia Stock Exchange in the period 2010-2012. The sample used in this
study is as much as 96 companies. Sampling was done using purposive sampling
technique.
The results of this study indicate that the profit / loss for the year
and significant effect on the profitability of the company audit report lag
while solvency, company size, public accounting firm's reputation and
effectiveness of the Audit Committee does not have a significant impact on
audit report lag.
Penulis: Revani Ratna Sari,
Imam Ghozali
Kode Jurnal: jpakuntansidd141043
