?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+OPINI+AUDITOR+INDEPENDEN%2C+DAN+KOMPLEKSITAS%0D%0AOPERASI+PERUSAHAAN+TERHADAP+KETEPATAN+WAKTU%0D%0APELAPORAN+LAPORAN+KEUANGAN&rft.creator=MUTIA+ANE+PUPELA%2C+1111031081&rft.subject=HB+Economic+Theory&rft.description=ABSTRAK%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menemukan+bukti+empiris+mengenai+faktor-faktor%0D%0Ayang+mempengaruhi+ketepatan+waktu+pelaporan+laporan+keuangan.+Adapun%0D%0Afaktor-faktor+tersebut+adalah+opini+auditor+independen+dan+kompleksitas+operasi%0D%0Aperusahaan+sebagai+variabel+independen+sedangkan+ketepatan+waktu+sebagai%0D%0Avariabel+dependen.%0D%0APenelitian+dilakukan+pada+perusahaan+sektor+manufaktur+yang+terdaftar+di+Bursa%0D%0AEfek+Indonesia+periode+2010-2013.+Pengambilan+sampel+dilakukan+dengan%0D%0Ametode+purposive+sampling+dan+diperoleh+87+perusahaan+yang+memenuhi+kriteria%0D%0Adalam+penelitian+sehingga+data+observasi+keseluruhan+berjumlah+348+data.%0D%0APengujian+dilakukan+dengan+analisis+menggunakan+regresi+logistik+dengan+tingkat%0D%0Asignifikansi+5%25.%0D%0AHasil+penelitian+menunjukkan+bahwa+kompleksitas+operasi+perusahaan%0D%0Aberpengaruh+signifikan+positif+terhadap+ketepatan+waktu%2C+sedangkan+opini+auditor%0D%0Aindependen+tidak+berpengaruh+terhadap+ketepatan+waktu.%0D%0AKata+kunci%3A+ketepatan+waktu%2C+opini+auditor+independen%2C+dan+kompleksitas%0D%0Aoperasi+perusahaan.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+find+empirical+evidence+about+the+factors+that+affect+the%0D%0Atimeliness+of+reporting+the+financial+statements.+As+these+factors+are+independent%0D%0Aauditor's+opinion+and+the+complexity+of+the+company's+operations+as+an%0D%0Aindependent+variable%2C+while+punctuality+as+the+dependent+variable.%0D%0AThe+study+was+conducted+on+the+manufacturing+sector+companies+listed+on+the%0D%0AIndonesia+Stock+Exchange+2010-2013.+Sampling+was+done+by+purposive+sampling%0D%0Amethod+and+acquired+87+companies+that+meet+the+criteria+in+the+study+so+that+the%0D%0Aobservation+data+totaling+348+data.+Tests+carried+out+using+logistic+regression%0D%0Aanalysis+with+significance+level+of+5%25.%0D%0AThe+results+showed+that+the+complexity+of+the+operation+the+company+has+a%0D%0Asignificant+positive+effect+on+the+timeliness%2C+while+the+independent+auditor's%0D%0Aopinion+has+no+effect+on+punctuality.%0D%0AKeywords%3A+timeliness%2C+the+independent+auditor's+opinion%2C+and+the+complexity+of%0D%0Athe+operation+Vendor.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2015-05-19&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F94%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F3%2FLEMBAR%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F4%2FLEMBAR%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F5%2FLEMBAR%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F6%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F7%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F8%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F9%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F10%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F11%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F12%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F13%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F14%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F15%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F16%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++MUTIA+ANE+PUPELA%2C+1111031081++(2015)+PENGARUH+OPINI+AUDITOR+INDEPENDEN%2C+DAN+KOMPLEKSITAS+OPERASI+PERUSAHAAN+TERHADAP+KETEPATAN+WAKTU+PELAPORAN+LAPORAN+KEUANGAN.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F10209%2F