PENGARUH UKURAN PERUSAHAAN, PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS, DAN OPINI AUDIT GOING CONCERN TERHADAP AUDIT REPORT LAG
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

AMBOR, MARIA FRANSISKA

Subject

657.45 - AUDITING 

Datestamp

2018-02-12 01:51:25 

Abstract :
This research aims to analyze the influence of company size, the application of international financial reporting standards, and audit opinion going concern on an audit report lag in manufacturing companies registered in Indonesia stock exchange. In this research is the whole of the population manufacturing company registered in Indonesia stock exchange the period 2010 until 2013. The total sample is 363 data obtained by observation purposive method of sampling .data analysis technique used is double regression analysis. Based on the analysis undertaken, the results that the variable company size and audit going concern has influence significantly to an audit report lag, while the application of international financial reporting standards have not influence on audit report lag. Keyword: audit report lag, company size, the application of IFRS, and audit opinion going concern 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf