PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur dan Perbankan yang Terdaftar di BEI Tahun 2008-2013)

Abstract

This study aimed to examine the effect of internal and external factor of the audit report lag financial  reporting  manufacture and banking company listed on the Stock Exchange from 2008-2013. Independent variables in this study are profitability (X1), solvency (X2), liquidity (X3), Firm size (X4), firm age (X5), Classification of industry (X6), Auditor opinion (X7). While the dependent variable is audit report lag ( Y ).

            This study uses quantitative methods to form a causal relationship (cause and effect), consists of seven variables: profitability, solvency, liquidity, Firm size, firm age, Classification of industry, Auditor opinion and audit report lag as dependent variable. This study uses a manufacture and banking company listed on the Stock Exchange in 2008-2013 as the study sample. The sample using purposive sampling. The data used are secondary data, obtained from the IDX site. The data collected will be analyzed by the method of data analysis done first before testing the assumptions of classical hypothesis testing. Testing this hypothesis using multiple linear regression analysis with the t test and F test.

Keywords : Profitability, solvency, liquidity, Firm size, firm age,  Classification of industry, Auditor opinion, Audit Report Lag