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Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi KAP terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Indonesia)

Maitimo, Brigita Talenta Novena and Safriliana, Retna ORCID: https://orcid.org/0000-0003-0358-7735 (2021) Pengaruh Ukuran Perusahaan, Profitabilitas, dan Reputasi KAP terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Indonesia). In: Conference on Economic and Business Innovation, 2021, Universitas Widyagama Malang.

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Abstract

The purpose of this research are to examine the effect of firm size, profitability, and reputation of KAP on audit report lag. The sample of this research is 16 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling. The data analysis tool used is multiple linear regression analysis, with the KAP reputation variable measured using dummy variables. The results showed that company size and profitability had no effect on audit report lag, while KAP reputation had an effect on audit report lag.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Retna Safriliana NIDN: 0706076901
Uncontrolled Keywords: Firm Size, Profitability, Reputation of Public Accountant, , Audit Report Lag
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Rita Juliani
Date Deposited: 09 Dec 2023 04:01
Last Modified: 09 Dec 2023 04:01
URI: https://eprints.unmer.ac.id/id/eprint/3862

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