DETAIL KOLEKSI

Pengaruh audit firm type, leverage, board meeting dan firm age terhadap kecepatan pelaporan keuangan


Oleh : Favian Farrell Farendra

Info Katalog

Nomor Panggil : 2019_TA_AK_023151074

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Sofie

Subyek : Auditing - Management;Financial statements - Audit firm type

Kata Kunci : audit firm type, leverage, board meeting, firm age, audit report lag


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023151074_Halaman-Judul.pdf 1246.88
2. 2019_TA_AK_023151074_Bab-1.pdf 855.63
3. 2019_TA_AK_023151074_Bab-2.pdf 1401.47
4. 2019_TA_AK_023151074_Bab-3.pdf 1100.3
5. 2019_TA_AK_023151074_Bab-4.pdf 1695.81
6. 2019_TA_AK_023151074_Bab-5.pdf 802.75
7. 2019_TA_AK_023151074_Daftar-Pustaka.pdf 802.75
8. 2019_TA_AK_023151074_Lampiran.pdf 1263.65

P Penelitian ini bertujuan untuk menguji pengaruh Audit Firm Type, Leverage, Board Meeting, Firm Age terhadap Audit Report Lag. Penelitian ini mengambil sampel seluruh perusahaan manufaktur di Bursa Efek Indonesia pada tahun 2016-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan 65 perusahaan sebagai sampel. Metode analisis data adalah analisis regresi logistik.Hasil penelitian menunjukkan bahwa Audit Firm Type berpengaruh negative terhadap Audit Report Lag. Leverage tidak berpengaruh terhadap Audit Report Lag. Board Meeting tidak berpengaruh terhadap Audit Report Lag. Firm Age berpengaruh negative terhadap Audit Report Lag.

T This study aims to examine Audit Firm Type, Leverage, Baord Meeting, Firm Age on Audit Report Lag. This research took sample of all companies from manufacture listed in Indonesia Stock Exchange in year of 2016-2018. The sample selection technique used is purposive sampling which result in 65 companies as the sample. The data analysis method is multiple regression logistic.The results shows that audit firm type had a negative effect on Audit Report Lag. Leverage didn’t have significant impact to Audit Report lag. Firm Age didn’t have significant impact to Audit Report Lag. Firm Age had a negative effect on Audit Report Lag.

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