FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ENDANG INDRIYANI, ROSMAWATI
Subject
657.45 - AUDITING
Datestamp
2018-07-11 04:34:01
Abstract :
The purpose of the research is determine the factors that influence audit report lag in manufaturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firm size, profitability, corporate income and debt to equity ratio. The data used were obtained from Indonesia and Malaysia Stock Exchange. Sampling methode in this study is purposive sampling. Analysis used is descriptive analysis, the assumptions of classical test (such as nornality, multikolinearity, autocorelation and heterokedasticity) and multiple linear regression with the program spss 16. Results of multiple linear regression, audit report lag in indonesia and Malaysia simultaneously influenced by firm size, profitability, corporate income and debt to equity ratio, audit report lag in Indonesia partially influenced by firm size and debt to equity ratio, in Malaysia audit report lag partially influenced by firm size. Keywords : audit report lag, firm size, profitability, corporate income, debt to equity ratio
The purpose of the research is determine the factors that influence audit report lag in manufaturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firm size, profitability, corporate income and debt to equity ratio. The data used were obtained from Indonesia and Malaysia Stock Exchange. Sampling methode in this study is purposive sampling. Analysis used is descriptive analysis, the assumptions of classical test (such as nornality, multikolinearity, autocorelation and heterokedasticity) and multiple linear regression with the program spss 16. Results of multiple linear regression, audit report lag in indonesia and Malaysia simultaneously influenced by firm size, profitability, corporate income and debt to equity ratio, audit report lag in Indonesia partially influenced by firm size and debt to equity ratio, in Malaysia audit report lag partially influenced by firm size. Keywords : audit report lag, firm size, profitability, corporate income, debt to equity ratio
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