%A NIM. 12390042 EKA APRILIANTI
%O SUNARSIH, S.E., M.Si.
%T PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN,
KOMPLEKSITAS OPERASI, UKURAN KAP, DAN COMPANY
OWNERSHIP TERHADAP AUDIT REPORT LAG
PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI DAFTAR
EFEK SYARIAH (DES) TAHUN 2012-2015
%X This research is aimed to know whether profitability, solvability, firm size,
complexity of the company's operations, size of the public accounting firms to
audit report lag of the listed manufacture companies in DES in 2012-2015 either
partially and simultaneously with determining the appropriate criteria desired.
This research used secondary data taken from financial statement and auditor’s
report of the listed manufacture companies in DES in 2012-2015. The population
used in this study are all manufacture companies listed in DES in 2012-2015.
While the sample of this reseach are manufacture companies that certain criteria
predetermined. The method used is purposive sampling with a sample of 41
companies. Technic analysis of the data used is the data analysis is a panel data
the data worked with eviews. Simultaneous significance test concluded that all
independent variables together influences the dependent variable. Parameter
significance tests results solvability and firm size have significant effect to audit
report lag. Whereas profitability, complexity of the company’s operatios, size of
the public accounting firm, and company ownership had no effect to audit report
lag.
%K Audit Report Lag, profitability, solvability, firm size,
complexity of the company’s operation, size of the public accounting
firm, and company ownership
%D 2016
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib23059