FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR BURSA EFEK INDONESIA PERIODE 2015-2017)
Daftar Isi:
- This study aims to examine whether company size, capital structure, leverage level, audit opinion, and liquidityPopulasi The samples used in this study are Manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. There are 143 sample companies in this company with 60 companies with 3 years of observation. Sampling in this study uses a purposive sampling method. The data used is in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange. The results of this study indicate that all independent variables simultaneously influence audit report lag. . Partial test results show that the five independent variables affect the audit report lag, namely, the size of the company with a significant level of 0.016 Capital structure with a significant level of 0.046 Leveraged Level with a significant level of 0.011 Audit Opinion with a significant level of 0,000 Liquidity with a significant level of 0.001