PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG

GRETA JUANITA JUANITA; RUTJI SATWIKO

doi:10.34208/jba.v14i1.103

PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG

Authors

GRETA JUANITA JUANITA STIE Trisakti
RUTJI SATWIKO STIE Trisakti

DOI:

https://doi.org/10.34208/jba.v14i1.103

Keywords:

Audit Report Lag, Company Size, Auditors, Ownerships, Profit or Loss, Profitability and Solvability

Abstract

The purpose of this study is to analyze the influence of company size, auditors, ownerships, profit or loss, profitability and solvability to audit report lag. This research focused on manufacturing companies listed in Indonesian Stock Exchange from 2007 until 2009. 372 sample selected from pusposive sampling method. The statistical used in this research was multiple regression. The result of this research shows that company size, ownerships, profit or loss, DER significantly influencing audit report lag.

Published

2018-04-18

How to Cite

JUANITA, GRETA JUANITA, and RUTJI SATWIKO. 2018. “PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, KEPEMILIKAN, LABA RUGI, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG”. Jurnal Bisnis Dan Akuntansi 14 (1):31-40. https://doi.org/10.34208/jba.v14i1.103.