Pengaruh ukuran perusahaan, reputasi kap dan profitabilitas terhadap audit report lag Pada perusahaan pertambangan yang Terdaftar di bei tahun 2012-2016
Daftar Isi:
- This research aimed to examine the effect of company size, reputation of Public Accountant Firm and profitability to audit report lag on mining companies in 2012-2016. The sampling technique used was census sampling, and there are 149 companies that become the sample of this research. The method of analysis used to test the hypothesis of multiple linear regression analysis. The results of this study indicate that profitability affect on audit report lag, while company size and reputation of Public Accountant Firm does not affect the audit report lag on mining companies in 2012-2016. Keywords: Audit Report Lag, Company Size, Reputation of Public Accountant Firm, Profitability.