PENGARUH OPINI AUDIT, SOLVABILITAS DAN LABA RUGI TERHADAP AUDIT REPORT LAG
Daftar Isi:
- Audit report lag is time in finishing job audient until publication date of audit report. This research purposes get proof empirical audit opinion, solvability companyand profit/loss current year on audit report lag. Research carried on manufacturing company in IDX for period 2015-2017. Sample used were 86 company with 258 financial statement. Samples were taken by purposive sampling. The analysis technique used multiple linear regression. Result shows audit opinion current year have Positive effects to audit report lag, meanwhile solvability company and profit/loss not affect the audit reportlag.