| dc.contributor.advisor | ABDURRAHIM, AHIM | |
| dc.contributor.author | PRABOWO, LUQMAN INDRAWAN | |
| dc.date.accessioned | 2020-10-22T04:01:45Z | |
| dc.date.available | 2020-10-22T04:01:45Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/35736 | |
| dc.description | This study aims to examine the effect of company age, solvency and profitability on audit report lag. The problem in this study is that there are still companies listed on the Indonesia Stock Exchange that do not publish their financial reports in a timely manner in accordance with the decision of the Capital Market Supervisory Agency (BAPEPAM) and Financial Institution Number: KEP-346 / BL / 2011 namely that every company listed on the capital market must issue an annual financial report accompanied by an external auditor's report no later than 90 days after the date of issuance of the company's annual financial statements.
The sample in this study is consumer goods companies listed on the Stock Exchange in 2016-2018, with a sampling technique using a purposive sampling method that produces a sample of 66 companies for 3 years. The data source in this study is secondary data. The analytical tool in this study is SPSS 25.0.
The analysis results obtained indicate that the age of the company has a negative effect on audit report lag, while solvency and profitability do not affect the audit report lag. | en_US |
| dc.description.abstract | This study aims to examine the effect of company age, solvency and profitability on audit report lag. The problem in this study is that there are still companies listed on the Indonesia Stock Exchange that do not publish their financial reports in a timely manner in accordance with the decision of the Capital Market Supervisory Agency (BAPEPAM) and Financial Institution Number: KEP-346 / BL / 2011 namely that every company listed on the capital market must issue an annual financial report accompanied by an external auditor's report no later than 90 days after the date of issuance of the company's annual financial statements.
The sample in this study is consumer goods companies listed on the Stock Exchange in 2016-2018, with a sampling technique using a purposive sampling method that produces a sample of 66 companies for 3 years. The data source in this study is secondary data. The analytical tool in this study is SPSS 25.0.
The analysis results obtained indicate that the age of the company has a negative effect on audit report lag, while solvency and profitability do not affect the audit report lag. | en_US |
| dc.publisher | FEB UMY | en_US |
| dc.subject | COMPANY AGE | en_US |
| dc.subject | SOLVENCY | en_US |
| dc.subject | PROFITABILITY | en_US |
| dc.subject | AUDIT REPORT LAG | en_US |
| dc.title | PENGARUH UMUR PERUSAHAAN, SOLVABILITAS, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018) | en_US |
| dc.type | Thesis | en_US |
