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

EKA APRILIANTI, NIM. 12390042 (2016) 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. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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