FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG
ABSTRACT: The aim of this
research is to examine the influence of profitability, solvability, firm size,
age of the company, and industrial sector on the audit report lag. This
research used 28 consumer goods industry companies and 11 multifinance
companies listed in Indonesian Stock Exchange, selected using purposive
sampling method during 2004 until 2008. The hypothesis proposed were tested by multiple
linier regression models. The result shows profitability, solvability, and age
of the company have influence on audit report lag. On the other hand, firm size
and industrial sector have no influence on audit report lag.
Keywords: Profitability, solvability,
firm size, age of the company, industrial sector, and audit report lag
Penulis: NOVICE LIANTO dan
BUDI HARTONO KUSUMA
Kode Jurnal: jpakuntansidd1000068
