Analisis Pengaruh Opini Audit, Solvabilitas, Laba Rugi, Dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag (Studi Empiris Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia Periode 2013-2015)

• Main Authors: UTOMO, BUDI (Author), , Drs. Wahyono, M.A, Akt, CA (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/49322/1/08%20NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/49322/2/01%20HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/49322/3/02%20BAB%20I.pdf; https://eprints.ums.ac.id/49322/4/03%20BAB%20II.pdf; https://eprints.ums.ac.id/49322/5/04%20BAB%20III.pdf; https://eprints.ums.ac.id/49322/6/05%20BAB%20IV.pdf; https://eprints.ums.ac.id/49322/7/06%20BAB%20V.pdf; https://eprints.ums.ac.id/49322/8/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/49322/11/07%20LAMPIRAN.pdf; https://eprints.ums.ac.id/49322/12/09%20SURAT%20PERNYATAAN%20PUBLIKASI%20ILMIAH.pdf
• Keywords: HF Commerce; HF5601 Accounting

The purpose of this research is to analyze the factors that affect audit report lag to the manufacturing companies listed on the Indonesia Stock Exchange the period 2013-2015. The examined factors of this research are audit opinion, solvability, profit and loss, and complexity of operations of the company as the independent variables, while audit report lag as the dependent variables. Sampling technique employed in this study is the purposive sampling with the total sample of 198 companies. The data analysis uses multiple linear regressions. The result of the study shows that profit and loss negative effect on audit report lag, while audit opinion, solvability, and complexity of operations of the company does not effect on audit report lag.