Date: 14-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

DETERMINAN AUDIT REPORT LAG : DITINJAU DARI SISI UKURAN DAN RASIO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2008-2010)

Detail
Author SUSANA A.2009.1.31205
Category Akuntansi Keuangan dan Auditing

Abstract

The purpose of this study is to measure the effect of firm size, the size of KAP (Public Accountant), profitability, and leverage of audit report lag in manufacturing companies listed on the Stock Exchange (Indonesia Stock Exchange) in 2008 until 2010. The method of analysis used in this study is multiple regression and partially tested by using the T- test. From the results of processing using multiple linear regression analysis, shown that the coefficient of determination of 0,364. This means that all the independent variables (firm size, the size of KAP (Public Accountant), profitability, and leverage) by 36,4% have an influence on the dependent variable (audit report lag), while the remaining (63,6%) outside of the studied variables . Reviewed from the T-test, the variable size of firm, size of the KAP (Public Accountant), and profitability donít have any impact on audit report lag, while the leverage variables have an influence on audit report lag. It can be seen from the level of significance. The results of this study can help the management as inputs to consider factors such as company size, the size of KAP (Public Accountant), profitability, and leverage a company to audit report lag. Additionally beneficial for public accountants, which can help public accounting profession in an effort to improve the efficiency and effectiveness of the audit process by controlling the factors that could cause the audit report lag so as to optimize the performance of auditors in presenting the financial statements on time, and then the beneficial to investors as consideration in investment decision-making process.