Analisis Faktor-Faktor Audit Report Lag pada Emiten Perbankan di Bursa Efek Indonesia

Kristianto, Mario (2015) Analisis Faktor-Faktor Audit Report Lag pada Emiten Perbankan di Bursa Efek Indonesia. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This thesis tested the effect of firm size, solvency, independent commissioner, and institutional ownership on audit report lag. Population in the study are all companies listed on the Indonesia Stock Exchange. Samples set by using purposive sampling method. Samples were obtained in this study were 30 listed banks with years of observation from 2012 to 2014. Data were tested using multiple regression analysis with Statistics R 2.11.1. The results indicate that the first alternative hypothesis (Ha1) stating that firm size negative and significant effect of audit report lag supported. The second alternative hypothesis (Ha2) which states that solvency positive and significant effect on audit report lag not supported. The third alternative hypothesis (Ha3) which states that independent commissioner negative and significant effect on audit report lag not supported. The fourth hypothesis (Ha4) which states that institutional ownership negative and significant effect on audit report lag not supported.

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