MUTIA ANE PUPELA, 1111031081 (2015) PENGARUH OPINI AUDITOR INDEPENDEN, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan. Adapun faktor-faktor tersebut adalah opini auditor independen dan kompleksitas operasi perusahaan sebagai variabel independen sedangkan ketepatan waktu sebagai variabel dependen. Penelitian dilakukan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh 87 perusahaan yang memenuhi kriteria dalam penelitian sehingga data observasi keseluruhan berjumlah 348 data. Pengujian dilakukan dengan analisis menggunakan regresi logistik dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa kompleksitas operasi perusahaan berpengaruh signifikan positif terhadap ketepatan waktu, sedangkan opini auditor independen tidak berpengaruh terhadap ketepatan waktu. Kata kunci: ketepatan waktu, opini auditor independen, dan kompleksitas operasi perusahaan. ABSTRACT This study aims to find empirical evidence about the factors that affect the timeliness of reporting the financial statements. As these factors are independent auditor's opinion and the complexity of the company's operations as an independent variable, while punctuality as the dependent variable. The study was conducted on the manufacturing sector companies listed on the Indonesia Stock Exchange 2010-2013. Sampling was done by purposive sampling method and acquired 87 companies that meet the criteria in the study so that the observation data totaling 348 data. Tests carried out using logistic regression analysis with significance level of 5%. The results showed that the complexity of the operation the company has a significant positive effect on the timeliness, while the independent auditor's opinion has no effect on punctuality. Keywords: timeliness, the independent auditor's opinion, and the complexity of the operation Vendor.
| Item Type: | Other |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 2236735 . Digilib |
| Date Deposited: | 11 Jun 2015 02:58 |
| Last Modified: | 11 Jun 2015 02:58 |
| URI: | http://digilib.unila.ac.id/id/eprint/10209 |
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