@thesis{thesis,
		author={Lubis  Putri Saadah},
		title ={Pengaruh Kualitas Audit, Komite Audit, Jenis Opini  Audit dan Ukuran Perusahaan terhadap audit  Report Lag pada Perusahaan Property  dan Real Estate yang Terdaftar  di Bursa Efek Indonesia  Periode 2013-2015},
		year={2018},
		url={},
		abstract={This study aims to determine the effect of audit quality, audit committee, audit opinion type, and company size to audit report lag listed on Indonesia Stock Exchange Year 2013-2015. Some previous research on audit report lag shows different results. Therefore, other research needs to be done to re-examine theories about audit report lag.
The population of this study as many as 47 companies Property and Real Estate. Sampling method used is purposive sampling method, so that obtained 27 sample companies for 3 years observation (2013 - 2015) with 81 observation (observation). The research data is obtained from the sample company downloaded from the Indonesia Stock Exchange website. Data analysis techniques used are descriptive statistical analysis and multiple regression analysis. The process of data analysis conducted first is descriptive statistics, classical assumption test, multiple regression analysis and then hypothesis testing.
The results of this study partially indicate that the type of audit opinion and firm size significantly influence audit report lag. While audit quality and audit committee have no effect on audit report lag. The results of this study simultaneously audit quality, audit committee, audit opinion type, and firm size significantly influence audit report lag.}
		}