PENGUJIAN EMPIRIS AUDIT REPORT LAG MENGGUNAKAN FIRM CYCLE TIME

Deddy, Hermanto (2015) PENGUJIAN EMPIRIS AUDIT REPORT LAG MENGGUNAKAN FIRM CYCLE TIME. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This thesis tested the effect of firm size, statement of firm income, auditor’s opinion, geographical segment, and on audit report lag. Population in the study are all companies listed on the Indonesia Stock Exchange. Samples determined by using simple random sampling method. Samples in this study were 103 listed firm with years of observation is 2014. Data were tested using multiple regression analysis with Statistics IBM SPSS 20. The results indicate that the first alternative hypothesis (Ha1) stating that firm size effect af audit report lag. The second alternative hypothesis (Ha2) which states that profit or loss effect on audit report lag not supported. The third alternative hypothesis (Ha3) which states that auditor opinion effect on audit report lag not supported. The fourth alternative hypothesis (Ha4) which states that geografies segments effect on audit report lag not supported. The five alternative hypothesis (Ha5) which states that industry classification effect on audit report lag not supported. Keywords : firm size, profit or loss, auditor’s opinion, geografies segments, industry classification, audit report lag.

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