?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+UKURAN+PERUSAHAAN%2C+UKURAN+KANTOR+AKUNTAN%0D%0APUBLIK%2C+KEPEMILIKAN+PUBLIK%2C+DAN+FINANCIAL+DISTRESS%0D%0ATERHADAP+AUDIT+REPORT+LAG+DI+PERUSAHAAN+BUMN&rft.creator=Hellen+Oktavia%2C+1711031055&rft.subject=330+Ekonomi&rft.description=The+financial+information+of+a+company+contained+in+the+financial%0D%0Astatements+must+be+able+to+be+used+as+a+basis+for+decision+making.+Thus%2C+public%0D%0Acompanies+are+obliged+to+submit+audited+financial+statements+in+a+timely+manner.%0D%0AFinancial+reports+that+are+late+in+submitting+due+to+a+long+audit+process+(audit%0D%0Areport+lag)+can+make+the+public+speculate+badly+and+increase+the+possibility+of%0D%0Ainformation+leaking.+This+study+aims+to+analyze+the+factors+that+influence+the%0D%0Aoccurrence+of+audit+report+lag+in+state-owned+companies+in+Indonesia.+This+study%0D%0Atested+empirically+using+the+independent+variables+of+firm+size%2C+audit+firm+size%2C%0D%0Apublic+ownership%2C+and+financial+distress.%0D%0AThe+research+sample+was+taken+from+20+state-owned+companies+listed+on+the%0D%0AIDX+in+the+2015-2019+period.+This+study+uses+statistical+methods+of+multiple%0D%0Alinear+regression+analysis+and+hypothesis+testing+T+test.+The+test+results+show+that%0D%0Athe+variables+of+firm+size+and+public+ownership+have+a+significant+negative+effect%0D%0Aon+audit+report+lag.+While+the+variables+of+the+size+of+the+public+accounting+firm%0D%0Aand+financial+distress+have+a+significant+effect%2C+however%2C+with+a+different+direction%0D%0Aof+influence+from+what+has+been+hypothesized.%0D%0AKeywords%3A+firm+size%2C+audit+firm+size%2C+public+ownership%2C+financial+distress%2C+audit%0D%0Areport+lag%0D%0A%0D%0AInfomasi+keuangan+sebuah+perusahaan+yang+termuat+dalam+laporan%0D%0Akeuangan+harus+mampu+digunakan+sebagai+dasar+pengambilan+keputusan.+Maka%2C%0D%0Aperusahaan+publik+berkewajiban+menyampaikan+laporan+keuangan+yang+telah%0D%0Adiaudit+secara+tepat+waktu.+Laporan+keuangan+yang+terlambat+disampaikan+akibat%0D%0Aproses+audit+yang+lama+(audit+report+lag)+dapat+membuat+publik+berspekulasi%0D%0Aburuk+dan+meningkatkan+kemungkinan+bocornya+informasi.+Penelitian+ini%0D%0Abertujuan+untuk+menganalisis+faktor+yang+mempengaruhi+terjadinya+audit+report%0D%0Alag+pada+perusahaan+BUMN+di+Indonesia.+Penelitian+ini+menguji+secara+empiris%0D%0Adengan+menggunakan+variabel+independen+ukuran+perusahaan%2C+ukuran+kantor%0D%0Aakuntan+publik%2C+kepemilikan+publik%2C+dan+financial+distress.%0D%0ASampel+penelitian+diambil+dari+20+perusahaan+BUMN+yang+terdaftar+di+BEI%0D%0Apada+periode+2015-2019.+Penelitian+ini+menggunakan+metode+statistik+analisis%0D%0Aregresi+linier+berganda+dan+uji+hipotesis+uji+T.+Hasil+pengujian+menunjukkan%0D%0Abahwa+variabel+ukuran+perusahaan+dan+kepemilikan+publik+berpengaruh+negatif%0D%0Asignifikan+terhadap+audit+report+lag.+Sedangkan+variabel+ukuran+kantor+akuntan%0D%0Apublik+dan+financial+distress+berpengaruh+secara+signifikan+tetapi%2C+dengan+arah%0D%0Apengaruh+yang+berbeda+dari+yang+telah+dihipotesiskan.%0D%0AKata+Kunci%3A+ukuran+perusahaan%2C+ukuran+kantor+akuntan+publik%2C%0D%0Akepemilikan+publik%2C+financial+distress+%CC%A7+audit+report+lag&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021-06-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F68153%2F1%2FHellen%2520Oktavia_ABSTRAK_1711031055%2520-%2520Hellen%2520Oktavia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F68153%2F2%2FHellen%2520Oktavia_SKRIPSI%2520FULL%2520%2528TANPA%2520LAMPIRAN%2529_1711031055%2520-%2520Hellen%2520Oktavia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F68153%2F3%2FHellen%2520Oktavia_SKRIPSI%2520TANPA%2520PEMBAHASAN_1711031055_organized%2520-%2520Hellen%2520Oktavia.pdf&rft.identifier=++Hellen+Oktavia%2C+1711031055++(2021)+PENGARUH+UKURAN+PERUSAHAAN%2C+UKURAN+KANTOR+AKUNTAN+PUBLIK%2C+KEPEMILIKAN+PUBLIK%2C+DAN+FINANCIAL+DISTRESS+TERHADAP+AUDIT+REPORT+LAG+DI+PERUSAHAAN+BUMN.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F68153%2F