| dc.contributor.advisor | ERNI SURYANDARI FATMANINGRUM | |
| dc.contributor.author | PRISTIAWAN, SIGIT | |
| dc.date.accessioned | 2017-01-09T03:14:22Z | |
| dc.date.available | 2017-01-09T03:14:22Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/7934 | |
| dc.description | Penelitian ini bertujuan untuk menguji pengaruh independensi komite audit, return on
assets, debt to total assets, debt to equity ratio, dan opini audit terhadap audit report lag pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Total sampel
yang digunakan 59 perusahaan. Sampel dalam penelitian dipilih dengan menggunakan metode
purposive sampling. Metode analisa yang digunakan adalah analisis regresi berganda. Variabel
yang diuji dalam penelitian ini terdiri dari independensi komite audit, return on assets, debt to
total assets, debt to equity ratio, dan opini audit.
Berdasarkan analisis diperoleh hasil bahwa independensi komite audit dan return on assets
memiliki pengaruh negatif signifikan terhadap audit report lag, sedangkan debt to total assets,
debt to equity ratio, dan opini audit tidak memiliki pengaruh yang signifikan terhadap audit report
lag. | en_US |
| dc.description.abstract | This study aimed to examine the effect of audit committee independence, return on assets,
debt to total assets, debt to equity ratio, and the audit opinion of the audit report lag on
manufacturing companies listed in Indonesia Stock Exchange 2011-2014 period. the number of
samples used 59 companies. The samples were selected using purposive sampling method. The
method of analysis used is multiple regression analysis. The variables tested in this study consisted
of audit committee independence, return on assets, debt to total assets, debt to equity ratio, and
the audit opinion.
Based on the analysis result that the independence of the audit committee and return on
assets have a significantly negative effect on the audit report lag. While, debt to total assets, debt
to equity ratio, and the audit opinion does not have a significant effect on the audit report lag. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | audit report lag, the independence of the audit committee, return on assets, debt to total assets, debt to equity ratio, the audit opinion. audit report lag, independensi komite audit, return on assets, debt to total asset, debt to equity ratio, opini audit. | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014) | en_US |
| dc.type | Thesis
SKR
677 | en_US |
