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PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDITOR TERHADAP AUDITREPORTLAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2008-2012

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One of qualitative characteristics of Financial reporting is relevant, its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal year to the date of auditor's report. This research aims to empirically examine the influence of firm size, the complexity of company's operations, firm quality, and auditor's opinion toward audit report lag of manufacturing companies listed in Indonesia Stock Exchange. The population of this research is manufacturing companies listed in Indonesia Stock Exchange from 2008 to 2012 as many as 111 companies with research’s sample 65 companies or as many as 325 observational data, which is selected by purposive sampling method. The data are secondary data obtained from Indonesia Stock Exchange and analyzed using multiple regression analysis. The research proves that simultaneously, all variables significantly influence the audit report lag. Subsequently in partial, variables firm size and auditor's opinion significant and positive effect on audit report lag, as well as the quality of the firm a significant and negative effect on audit report lag while the variable complexity of the company's operations had no significant effect on audit report lag. Coefficient of determination ( R2) in this study was 0.192 or 19.2 % and the remaining 80.8 % is influenced by other factors not examined.

Availability
Inventory Code Barcode Call Number Location Status
1407001271T43516T435162014Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T435162014
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xix, 120 hlm.: Ilus., tab.
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Akuntansi
Audit Perusahaan, Manufaktur
Specific Detail Info
-
Statement of Responsibility
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No other version available

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