Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Kualitas Audit, dan Jenis Opini Audit terhadap Audit Report Lag pada Perusahaan Pertanian dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016
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Institusion

Universitas Sumatera Utara

Author

Hutagaol, Washinton Gerhard Alfredo

Subject

Audit Report Lag 

Datestamp

2018-12-21 02:14:30 

Abstract :
The goals of this research is to show the influence of company size, profitability, audit quality, and type of audit opinion to audit report lag at agricultural and mining company listed in Indonesia Stock Exchange period 2013- 2016. Population of this research are 58 agricultural and mining companies with access the financial statement of auditee and independent auditor report on website www.idx.co.id. Sampling method that used in this research is proportionate stratified random sampling method, with 51 company samples to 4 years (2013- 2016) with 204 analysis units. Analysis data method that is used in this research are descriptive statistic analysis and multiple linear regression analysis. Based on the results of data processing using multiple linear regression with SPSS software, it is proved that variable company size, profitability, and type of audit opinion has negative influence and significantly influence to audit report lag. But the variable audit quality has no effect on audit report lag on the agricultural and mining company listed in Indonesia Stock Exchange Year 2013- 2016.