Faktor- Faktor yang Mempengaruhi Audit Report Lag pada Perusahaan Consumer Goods Industry dan Multifinance yang Terdaftar di Bursa Efek Indonesia (Studi Empiris di Bursa Efek Indonesia Tahun 2009 sampai 2013)

摘要

This research have the target of that is To get empirical evidence what is profitability, solvability, company size measure, likuiditas, and operation complexity have an effect on to audit of report lag [at] company of and multifinance of consumer industry goods which enlist [in] Effect Exchange Indonesia.ududPopulation in this research [is] company of and multifinance of consumer industry goods which enlist [in] Effect Exchange Indonesia. Method Technique intake of sampel by sampling purposive pursuant to criterion which have been determined. Amount of gathered sempel counted 220 company during 5 year. With existence of data of outliers counted 47 company hence sampel become 173 company. Data which have been collected to be to be analysed by using data analysis which [is] beforehand [done/conducted] [by] examination of classic assumption before [doing/conducting] examination of hypothesis. Examination of hypothesis in this research use analysis of regresi doubled with test of t, test f, and coefficient of determinasi.ududPursuant to result of research indicate that profitability variable ( ROA) express that this variable [do] not have an effect on to audit of report lag. Solvability variable ( DER) [do] not have an effect on terhapa make an audit of lag report. Variable company size measure ( Logarithm of Natural) having an effect on to audit of report lag. variable of Likuiditas ( Current Ratio) having an effect on to audit of report lag. And operation complexity variable have an effect on to audit of report lag.