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Analisis Pengaruh Profitabilitas, Solvabilitas, Opini Audit, Kantor Akuntan Publik, Jumlah Komite Audit, Dan Kompetensi Komite Audit Terhadap Audit Report Lag
Bibliografi
Author:
MAUDINA, GISELLA
;
Widyastuti, Theresia Dian
(Advisor)
Topik:
Audit Report Lag
;
Profitability
;
Solvability
;
Audit Firms
;
Auditor’s Opinion
;
Audit Committee
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2016
Jenis:
Theses - Undergraduate Thesis
Fulltext:
2012012060-Gisella M.pdf
(1.81MB;
308 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-6592
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
This study is aimed to find out the influence of profitability, solvability, auditor’s opinion, audit firms’ reputation, the number of audit committee, and also audit committee’s competency to audit report lag. There is 198 sample in this research. The data used is a secondary data in form of annual report and annual financial statement from IDX official website www.idx.co.id for 2012-2014. The data is processed with IBM SPSS Statistics program version 22.00. Using 5% as significant level, the result of this study indicates that profitability, solvability, auditor’s opinion, audit firms’ reputation, the number of audit committee simultaneously influence to audit report lag. Individually, audit firms’ reputation has negative influence to audit report lag, auditor’s opinion has negative influence to audit report lag, and the number of audit committee also has negative influence audit report lag, but profitability, solvability, and audit committee’s competency have no significant influence to audit report lag.
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