PENGARUH OPINI AUDIT, SOLVABILITAS, UKURAN KAP, DAN LABA/RUGI PADA AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2016)
Daftar Isi:
- This study aims to obtain empirical evidence on the influence of audit opinion, solvency, the size of public accounting firm, and profit / loss on audit report lag on manufacturing companies listed in the Indonesia Stock Exchange in 2014 – 2016. The sample in this study obtained by using purposive sampling method. There are 66 companies that meet the criteria as the research sample. In this research the classical assumption test is done for data analysis and regression analysis is done for hypothesis testing. The results of this study indicate that solvency have positive effect toward audit report lag and profit / loss negatively affect audit report lag, meanwhile audit opinion do not have positive effect to audit report lag and size of publicaccounting firm have no negative effect to audit report lag. Based on Adjusted R Square it is seen that the value of coefficient of determination is 0.108, this means that audit report lag able to be explained by independent variable equal to 10.8%.