FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2013 – 2018 | Zendy

Endang Susilowati | Zendy; Yuli Chomsatu S | Zendy; Suhendro Suhendro | Zendy

Open Access

FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2013 – 2018

Author(s) -

Endang Susilowati,

Yuli Chomsatu S,

Suhendro Suhendro

Publication year - 2020

Publication title -

jurnal ilmiah manajemen ubhara

Language(s) - English

Resource type - Journals

eISSN - 2684-7000

pISSN - 1858-1358

DOI - 10.31599/jmu.v2i2.766

Subject(s) - audit , auditor's report , debt to equity ratio , business , lag , equity (law) , accounting , debt ratio , debt , finance , demography , computer network , population , sociology , computer science , political science , law , nonprobability sampling

The purpose of this research is to test the impact of the size of the KAP, the financial ratio (debt equity ratio, current ratio), 2018 2013 The audit opinion and the company. The study used 11 plastics and packaging industry companies listed on the IDX period 2013-2018. Simultaneous testing results show that the debt equity ratio, current ratio, size of the HOOD, audit opinions and company size together have the same effect on the audit report lag. The results of the hypothesis test showed that the current ratio and size of the KAP affect the audit report lag, while the results of the debt equity ratio hypothesis test, audit opinions and company size have no influence on the audit report lag Plastic and packaging industry companies.Keywords: Size Public Accountant Office, Financial Ratios, Audit Opinions, Company Size and Audit Report Lag

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research