PENGARUH SOLVABILITAS TERHADAP AUDIT REPORT LAG (ARL) DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Susanto, Selly
Subject
H Social Sciences (General)
Datestamp
2022-06-14 03:52:27
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