FAKTOR FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR
Abstract: The aim of this
study is to examine the influence of profitability, solvability, the size of
audit committee , the size of the company, and the size of public accounting
firm on audit report lag. The population in this study are all companies in
manufacture industries that listed on the Indonesian Stock Exchange, selected
using purposive sampling during 2011 until 2014. The number of samples used in
the study are 100 companies. The test result shows that profitability, the size
of the company, and the size of public accounting firm have influence on audit
report lag, while on the other hand solvability and the size of audit committee
have no influence on audit report lag.
Penulis: Brian Pramaharjan,
Nur Cahyonowati
Kode Jurnal: jpakuntansidd150699
