FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG
The purpose of this study is to prove the influence of the Company's Age (measured by the company's listing in the Indonesia Stock Exchange), Solvency (measured by Debt to Asset Ratio), KAP Reputation (measured by Big Four KAP dummy method and KAP Non Big Four), and Substitution of Auditor...
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2017-06-20.
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| 500 | |a http://repository.upnvj.ac.id/18471/12/JURNAL.pdf | ||
| 520 | |a The purpose of this study is to prove the influence of the Company's Age (measured by the company's listing in the Indonesia Stock Exchange), Solvency (measured by Debt to Asset Ratio), KAP Reputation (measured by Big Four KAP dummy method and KAP Non Big Four), and Substitution of Auditor (measured by dummy method no change of auditor and no change of auditor) to Lag Report Audit partially. The population in this study is a mining company listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The technique of determining the sample using purposive sampling method. Samples entering criteria are 30 companies. Total samples obtained in this study amounted to 90 samples with data outliers of 3 samples so that the number of samples to 87 samples. Hypothesis testing in this study used multiple linear regression analysis with SPSS 21 program and 5% significance level. The results of the test show that Solvency has a significant positive effect on Audit Report Lag, Corporate Age has a significant negative impact on Audit Report Lag, while Reputation of KAP and Auditor Substitution has no effect on Audit Report Lag. | ||
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