?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PROFITABILITAS+DAN+FINANCIAL+DISTRESS%0D%0ATERHADAP+AUDIT+REPORT+LAG%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek%0D%0AIndonesia+Tahun+2011-2016)&rft.creator=+ATIKA+PERMATA+SARI%2C++1411031018&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+pengaruh+profitabilitas+dan+financial%0D%0Adistress+terhadap+audit+report+lag+pada+perusahaan+manufaktur+yang+terdaftar+di%0D%0ABursa+Efek+Indonesia+tahun+2011-2016.+Metode+sampling+yang+digunakan+adalah%0D%0Apurposive+sampling+dengan+jumlah+total+perusahaan+sampel+sebanyak+44%0D%0Aperusahaan.+Data+yang+digunakan+dalam+penelitian+ini+merupakan+laporan%0D%0Akeuangan+yang+berasal+dari+www.idx.com.+Pengolahan+data+dilakukan+dengan%0D%0Acara+melakukan+uji+asumsi+klasik+dan+normalitas+terlebih+dahulu+kemudian%0D%0Adilanjutkan+dengan+uji+hipotesis.+Software+yang+digunakan+dalam+mengolah+data%0D%0Aadalah+SPSS+versi+23.+Hasil+penelitian+menunjukan+bahwa+variabel+independen%0D%0Adapat+menjelaskan+variabel+dependennya+sebesar+4%2C1%25%3B+95%2C9%25+lainnya+dijelaskan%0D%0Aoleh+faktor-faktor+lain.+Hasil+penelitian+ini+menunjukkan+bahwa+profitabilitas%0D%0Aberpengaruh+negatif+signifikan+terhadap+audit+report+lag+dan+variabel+financial%0D%0Adistress+tidak+berpengaruh+terhadap+audit+report+lag.%0D%0AKata+Kunci%3A+Audit+Report+Lag%2C+Financial+Distress%2C+Profitabilitas%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+aims+to+determine+the+effect+of+profitability+and+financial+distress+to+the%0D%0Aaudit+report+lag+in+manufacturing+companies+listed+in+Indonesia+Stock+Exchange%0D%0A2011-2016.+The+sampling+method+used+in+this+research+was+purposive+sampling+of%0D%0A44+firms.+The+data+were+online+financial+statements+from+each+company%2C+taken%0D%0Aform+the+URL+www.idx.com.+The+collected+data+were+analyzed+by+using+classic%0D%0Aassumption+and+normality+tests%2C+then+by+hypothesis+test.+SPSS+version+23+software%0D%0Awas+used+in+analyzing+the+data+The+research+showed+that+independent+variable%0D%0Acould+describe+the+dependent+variables+up+to+4%2C1%25%2C+while+the+rest+(95%2C9%25)+was%0D%0Adescribed+by+other+factors.+The+result+of+this+study+found+that+company+size+and%0D%0Aprofitability+have+significant+negative+influence+toward+audit+report+lag+and%0D%0Afinancial+distress+did+not+affect+the+audit+report+lag.%0D%0AKeywords%3A+Audit+Report+Lag%2C+Financial+Distress%2C+Profitability&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-04-09&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31212%2F1%2FABSTRACT%2520-%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31212%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31212%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++ATIKA+PERMATA+SARI%2C+1411031018++(2018)+PENGARUH+PROFITABILITAS+DAN+FINANCIAL+DISTRESS+TERHADAP+AUDIT+REPORT+LAG+(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2011-2016).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31212%2F