@thesis{thesis,
		author={Susanto  Selly},
		title ={PENGARUH SOLVABILITAS TERHADAP AUDIT REPORT LAG (ARL) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI},
		year={2018},
		url={http://eprints.ukmc.ac.id/7953/},
		abstract={ABSTRACT

This study is aims to know is firms size moderated by solvability of audit report lag on manufacturing firms in the period 2013-2017. Theory of this study is signal theory. The sampling techniques used purposive sampling, which were 475 companies with 5 years research period. Data analysis technique using Moderate Regression Analysis. The result of this study is firm size cannot moderated of solvability  on audit report lag

Keywords: solvability, firm size, audit report lag}
		}