Grace Andani, 1111031050 (2015) PENGARUH SUBSIDIARIES, AUDIT COMPLEXITY, DAN OPINI AUDITOR INDEPENDEN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011–2013). Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
Abstrak Fakta menunjukkan hingga saat ini beberapa perusahaan go public masih terlambat mempublikasi laporan keuangan. Keterlambatan ini disebabkan laporan keuangan tersebut harus lebih dulu diaudit. Penelitian ini bertujuan menguji secara empiris pengaruh subsidiaries, audit complexity, dan opini auditor independen terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2013. Pengambilan sampel menggunakan metode purposive sampling menghasilkan 174 perusahaan sampel. Teknik analisis penelitian ini meliputi uji asumsi klasik, analisis regresi linier berganda dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa perusahaan manufaktur go public di Indonesia rata-rata menghabiskan 81,77 hari untuk proses audit. Masing-masing variabel yang diteliti, yaitu subsidiaries, audit complexity, dan opini auditor independen memiliki pengaruh negatif yang signifikan terhadap audit report lag. Sebesar 23,4% varians variabel dependen (audit report lag) mampu dijelaskan oleh model penelitian ini. Kata kunci: audit report lag, subsidiaries, audit complexity, dan opini auditor independen Abstract The facts has shown several go public companies were still too late to publish their financial statements. That thing was caused their financial statements had to be audited first. The aim of this research is to examine empirically the influence of subsidiaries, audit complexity, and independent auditor’s opinion on audit report lag in manufacturing companies listed on Indonesia Stock Exchange (IDX) in 2011-2013 period. This research samples are selected by purposive sampling method which result 174 samples of company. This analysis methods use classical test, multiple linear regression analysis, and hypothesis test. The results of this research show that go public manufacturing companies in Indonesia spent 81,77 days for audit process. Each independent variable, i.e. subsidiaries, audit complexity, and independent auditor’s opinion, has significant negative influence on audit report lag. About 23,4% dependent variable varians (audit report lag) is able to be explained by this research model. Keywords: audit report lag, subsidiaries, audit complexity, and independent auditor’s opinion
| Item Type: | Other |
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| Subjects: | H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 2943404 . Digilib |
| Date Deposited: | 31 Jul 2015 07:21 |
| Last Modified: | 31 Jul 2015 07:21 |
| URI: | http://digilib.unila.ac.id/id/eprint/11417 |
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