PENGARUH KARAKTERISTIK KOMITE AUDIT, UKURAN KAP, DAN OPINI AUDIT TERHADAP TOTAL LAG PELAPORAN KEUANGAN
| Main Author: | WAHYU, LESTARI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/12155/1/ABSTRAK.pdf http://scholar.unand.ac.id/12155/2/BAB%20I%20pendahuluan.pdf http://scholar.unand.ac.id/12155/3/BAB_V_kesimpulan_saran.PDF http://scholar.unand.ac.id/12155/4/daftar_pustaka.PDF http://scholar.unand.ac.id/12155/5/skripsi%20full.pdf http://scholar.unand.ac.id/12155/ |
Daftar Isi:
- The purpose of this research is to examine the influence of audit committee (audit committee independence, audit committee meeting, audit committee expertise, audit committee size, and audit committee independence commissionar), size of Public Accountant Firm, and audit opinion on the total lag. Total lag is the time gap between the date of accounting financial year end and the date of financial reports is published. Data of this research were taken from 33 mining companies listed in Indonesia Stock Exchange in 2012-2014. Data analysis uses multiple linier regression at a significance level of 5% with the program SPSS 16.0 version for windows. The result of this research shows that the size of Public Accountant Firm has significant influence to reduce total lag, while the others have no effect.