PENARUH LABA/RUGI PERUSAHAAN, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG

Abstract

This study is performed to examine the effect of Profit or Loss, Company Size and Size of the Public Accounting Frim. toward Audit Report Lag of the firms registered in Indonesian Stock Exchange, especially during 2010 up to 2013. The sampling method used in this research was purposive sampling of 27 firms. The data were online financial statements from each company, taken form the URL www.idx.com. The analysis technique used here is multiple linear regression and hypothesis testusing t-satistic and F-statistic with level of significance 5%. The research showed that independent variable could describe the dependent variables up to 5,8%, while the rest (94,2%) was described by other factors.Partially, Profit or Loss and Company Size affected audit report lag, while Size of the Public Accounting Frim did not affect the audit report lag.
Keywords: Profit or Loss, Company Size, Size of the Public Accounting Frim.