HERMEIDIANSYAH, 041113125 (2016) THE INFLUENCE OF TAX PLANNING AND EARNINGS MANAGEMENT TO THE INFORMATION CONTENT OF BOOK INCOME AND TAXABLE INCOME IN INDONESIA. Skripsi thesis, UNIVERSITAS AIRLANGGA.
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Abstract
Audit Report Lag merupakan jangka waktu auditor untuk menyelesaikan audit atas laporan keuangan sampai laporan tersebut diterbitkan, yaitu sejak berakhirnya tahun buku sampai diterbitkannya laporan auditor independen. Tujuan dari penelitian ini adalah untuk memperoleh informasi dan bukti empiris adanya pengaruh faktor company age, company size, profitability, leverage, dan EPS terhadap audit report lag. Sampel penelitian terdiri dari 79 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2014 dan teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa company age, profitability, dan leverage terbukti berpengaruh signifikan terhadap audit report lag. Sedangkan company size dan EPS terbukti tidak berpengaruh terhadap audit report lag.
| Item Type: | Thesis (Skripsi) | ||||||
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| Additional Information: | KKB KK-2 A.103/16 Her t | ||||||
| Uncontrolled Keywords: | Audit report lag, company age, company size, profitability, leverage, EPS. | ||||||
| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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| Depositing User: | Tatik Poedjijarti | ||||||
| Date Deposited: | 07 Apr 2016 10:13 | ||||||
| Last Modified: | 07 Apr 2016 10:22 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/23756 | ||||||
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