PENGARUH UKURAN PERUSAHAAN, LABA ATAU RUGI, DAN LAMANYA PERUSAHAAN MENJADI KLIEN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PROPERTY DAN REALESTATE

., Andi (2014) PENGARUH UKURAN PERUSAHAAN, LABA ATAU RUGI, DAN LAMANYA PERUSAHAAN MENJADI KLIEN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PROPERTY DAN REALESTATE. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The purpose of this research is to examine the impact of firm size, income or loss, and number of years company has been a client of public accountant firms toward audit report lag in property and realestate company that listed on Indonesia stocks Exchange. Sampling method that used in purposive sampling and the result are 36 firms as sample. This research is do with 3 years observation period that 2011 – 2013 period. Data that used in this research in financial statement from each company, publized through website www.idx.co.id. The data which have already collected are processed with classic assumption test before hypothesis test. Software SPSS version 20 is used to test in this research. The result of this research show that all hypothesis is not significant, because independent variable such as firm size, income or loss, and number of years company has been a client of public accountant firms do not affecting audit report lag. Kata kunci: audit report lag, firm size, income or loss, dan number of years company has been a client of public accountant firms

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