The Effect of Profitability, Solvability, Industrial Type, KAP Size, and Audit Tenure to Audit Report Lag in LQ-45 Index Company Indonesia Stock Exchange Period 2014-2018

Simarmata, Cicilia Shanti (2019) The Effect of Profitability, Solvability, Industrial Type, KAP Size, and Audit Tenure to Audit Report Lag in LQ-45 Index Company Indonesia Stock Exchange Period 2014-2018. Diploma thesis, Universitas Andalas.

Preview	Text (Cover dab Abstrak) Abstrak.pdf - Published Version Download (488kB) | Preview
Preview	Text (Bab 1) BAB 1.pdf - Published Version Download (192kB) | Preview
Preview	Text (Bab 5) BAB 5.pdf - Published Version Download (170kB) | Preview
Preview	Text (Reference) Daftar Pustaka.pdf - Published Version Download (99kB) | Preview
	Text (Skripsi Full Text) Full.pdf - Published Version Restricted to Repository staff only Download (2MB)

Abstract

The purpose of this research is to identify the effect of profitability, solvability, industrial type, KAP size, and audit tenure as independent variables to audit report lag as dependent variable. The sampling technique of this research is Purposive Sampling Method with sample collected is 120 companies. The result of this research indicates that profitability and audit tenure have insignificant effect to audit report lag. Also, solvability has significant negative effect. Meanwhile financial industry and Non-Big Four KAP size has shorter audit report lag than non-financial industry and Big Four KAP. Furthermore, profitability, solvability, industrial type, KAP size, and audit tenure have significant effect toward audit report lag LQ 45 Index company.

Actions (login required)

View Item