Faktor-Faktor yang Mempengaruhi Audit Report LAG (ARL)  

Oleh:

Soetedjo, Soegeng

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 9 no. 2 (Agu. 2006), page 77-92.
Topik: audit; audit report lag; company size; audit opinion; profitability

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of the research is to find out empirical evidence of influence of some factors on Audit Report Lag (ARL). The population of this study was listed companies on 1999, 2000, 2001 at Jakarta Stock Exchange. There were 152 companies meeting the criteria. The research hypotheses were tested using multiregression. The result of this research shows that company size, profit or loss, independen auditor report had positive significance influence.

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