?url_ver=Z39.88-2004&rft_id=1411031097&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+FINANCIAL+DISTRESS%2C+OPINI+AUDIT%2C+DAN+PROFITABILITAS+TERHADAP+AUDIT+REPORT+LAG%0D%0A(Studi+Empiris+pada+Perusahaan+Perbankan+dan+Perusahaan+Pembiayaan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012-2016)&rft.creator=Oftika+Sari%2C+1411031097&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menginvestigasi+pengaruh+financial+distress%2C+opini+audit%2C+dan+profitabilitas+terhadap+audit+report+lag+(studi+empiris+pada+perusahaan+perbankan+dan+perusahaan+pembiayaan+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2012-2016).+Metode+yang+digunakan+dalam+penelitian+ini+adalah+kuantitatif+dengan+data+sekunder+dari+Bursa+Efek+Indonesia%2C+penelitian+ini+memiliki+53+perusahaan+sampel+dalam+pemilihan+berdasarkan+teknik+purposive+sampling+pada+tahun+2012-2016.+Analisis+data+menggunakan+analisis+regresi+logistik+dengan+software+SPSS+23.+Hasil+penelitian+ini+menunjukkan+bahwa+financial+distress+tidak+berpengaruh+terhadap+audit+report+lag%2C+opini+audit+berpengaruh+negatif+terhadap+audit+report+lag%2C+dan+profitabilitas+berpengaruh+negatif+terhadap+audit+report+lag.+Implikasi+praktis+dari+penelitian+ini+sebagai+pertimbangan+bagi+perusahaan+dalam+merencanakan+pekerjaan+lapangan+dengan+sebaik-baiknya+sehingga+dapat+memperbaiki+ketepatan+pelaporan+keuangan+ataupun+mempercepat+publikasi+laporan+auditan.%0D%0A%0D%0A%0D%0AKata+kunci%3A+audit+report+lag%2C+financial+distress%2C+opini+audit%2C+profitabilitas.%0D%0A%0D%0A%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+research+aims+to+investigate+the+effect+of+financial+distress%2C+audit+opinion%2C+and+profitability+to+audit+report+lag+(empirical+study+on+banking+companies+and+leasing+companies+listed+on+Indonesia+Stock+Exchange+in+2012-2016).+The+method+used+in+this+study+is+quantitative+with+secondary+data+from+Indonesia+Stock+Exchange%2C+this+research+has+53+sample+companies+in+the+selection+based+on+purposive+sampling+technique+in+2012-2016.+Data+analysis+used+logistic+regression+analysis+with+SPSS+23+software.+The+result+of+this+research+shows+that+financial+distress+does+not+effect+audit+report+lag%2C+audit+opinion+has+negative+effect+on+audit+report+lag%2C+and+profitability+has+negative+effect+on+audit+report+lag.+Practical+implications+of+this+research+as+a+consideration+for+the+company+in+planning+the+field+work+as+well+as+possible+so+as+to+improve+the+accuracy+of+financial+reporting+or+accelerate+the+publication+of+audited+statements.%0D%0A%0D%0A%0D%0A%0D%0AKeywords%3A+audit+opinion%2C+audit+report+lag%2C+financial+distress%2C+profitability.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-07-04&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32494%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32494%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32494%2F20%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F32494%2F21%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Oftika+Sari%2C+1411031097++(2018)+PENGARUH+FINANCIAL+DISTRESS%2C+OPINI+AUDIT%2C+DAN+PROFITABILITAS+TERHADAP+AUDIT+REPORT+LAG+(Studi+Empiris+pada+Perusahaan+Perbankan+dan+Perusahaan+Pembiayaan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012-2016).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F32494%2F