@thesis{thesis,
		author={Omar  Maychella},
		title ={PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG},
		year={2019},
		url={http://eprints.ukmc.ac.id/7974/},
		abstract={The purpose of this study is to examine the influence of complexity of company operations and financial distress both partially and simultaneously influence audit report lag. The population used in this study is trade, service, and investment companies listed on the Indonesia Stock Exchange during 2014-2018. Sampling technique used in this research is purposive sampling method. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (IDX) in the period 2014-2018. The method of analysis used to analyze data is multiple linear regression. The result of the analysis the research indicated that complexity of company operations has not been affecting the audit report lag and financial distress also has not been affecting the audit report lag.


Keywords : Complexity of Company Operations, Financial Distress, audit report lag}
		}