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Detail
BukuAnalisis Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Dan Umur Perusahaan Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Periode 2011-2015
Bibliografi
Author: MEIDIANTO, IRFAN ; Paramitadewi, Hyasshinta Dyah Sweztika L (Advisor)
Topik: Audit Report Lag; Profitability; Solvability; Liquidity; Size Of Company; Age Of Company
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2017    
Jenis: Theses - Undergraduate Thesis
Fulltext: Irfan Meidianto’s Undergraduate Theses.pdf (1.69MB; 147 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6925
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
This research was aimed to get empiric evidence and to analyze the influence of profitability, solvability, liquidity, size of company, and age of company to audit report lag. Profitability, solvability, liquidity, size of company, and age of company are measured respectively by return on assets ratio, debt ratio, current ratio, total assets, and year of company’s establishment until year of company’s audit report. This research used 206 samples of manufacture companies which are listed on Indonesian Stock Exchange from 2011 until 2015. Sample selection was done by purposive sampling method. The examination of hypotesis in this research was processed by multiple linear regression analysis and software help, SPSS version 22.00. The result of this research showed that solvability and age of company have positive influence on audit report lag, size of company has negative influence on audit report lag. Meanwhile, profitability and liquidity have no significant influence on audit report lag.
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