FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR

  • Muhammad Rizky Al-Khairi * Mail Universitas Harapan Medan, Indonesia
DOI: https://doi.org/10.47065/jamek.v1i1.64
Keywords: Profitability; Company Age; Auditor Substitution; Reputation Of KAP; Audit Report Lag

Abstract

There is differences time in the company’s financial report to the capital market can be caused by some factors like profitability, company age, auditor substitution, and reputation of KAP. Issues in this research was how profitability, company age, auditor substitution, and reputation of KAP can be effect to audit report lag in partial and simultan.  This research analyze with double regression. Result of this research indicate that profitability, company age and reputation of KAP is not influential audit report lag. While auditor substitution is influential audit report lag in partial. The combined of profitability, company age, auditor substitution, and reputation of kap are influential audit report lag on simultan.

Author Biography

Muhammad Rizky Al-Khairi, Universitas Harapan Medan

Fakultas Ekonomi Bisnis

References

Abdul Halim dan Theresia Damayanti. 2007. Manajemen Keuangan Daerah Pengelolaan Keuangan Daerah. Yogyakarta: Penerbit UPP STIM YKPN.

Ahmed, Alim Al Ayub and Md. Shakawat Hossain. 2010. Audit Repot Lag: A Study of the Bangladeshi Listed Companies. JournalASA University Review. Vol. 4, No. 2.

Ikatan Akuntansi Indonesia, 2009, Standar Akuntansi Keuangan, PSAK No. 1: Penyajian Laporan Keuangan, Jakarta : Salemba Empat

Peraturan Pemerintah Nomor :45 Tahun 1995 tentang Penyelenggaraan Kegiatan di Bidang Pasar Modal. http://www.bapepam.go.id.

Puspatama, Amanda. 2014. Analisis Faktor-Faktor yang Berpengaruh terhadap Audit Report Lag pada Perusahaan yang terdaftar di BEI Periode 2011-2012. Skripsi. Universitas Muhammadiyah Surakarta.
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Published
2021-01-12
How to Cite
Muhammad Rizky Al-Khairi (2021) “FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR ”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 1(1), pp. 31-36. doi: 10.47065/jamek.v1i1.64.
Issue
Vol 1 No 1 (2021): Edisi Januari
Section
Articles

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