10-9-2019
Abstract
Sindi Indah Pramesta, Accounting Study Program, Muhammadiyah Economics School in Cilacap, The Effect of Company Size, Profit and Loss and Audit Opinion on the Audit Lag Report on Manufacturing Companies in the Food and Beverages Sector Listed on the Indonesia Stock Exchange in 2015-2018. Advisor I Tri Nurindahyati Y., S.E., M.Sc Ak., Advisor II Hj. Sutarti., S.E., M.Sc., Ak. This study aims to determine the effect of Company Size, Profit and Loss, and Audit Opinion on the Report Lag Audit. The data used in this study are financial statements published on the Indonesia Stock Exchange website. The population in this study is manufacturing companies in the food and beverages sector that are listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The period used in this study is for 4 years, starting from 2015 to 2018 in manufacturing companies in the food and beverages sector on the Indonesia Stock Exchange. The sample selection technique uses a purposive sampling method. The type of data used is secondary data and the total sample used in this study is 40 samples that have been selected based on predetermined criteria. The data analysis method used is multiple linear regression analysis. The results of this study indicate that: 1. Company size has no effect on Audit Report Lag 2. Profit and Loss has no effect on Audit Report Lag 3. Audit Opinion has an effect on Audit Report Lag 4. Company Size, Income and Audit Opinion simultaneously influence the Audit Lag Report. Future studies are suggested to be able to expand the research sample, add variables and extend research period. Keywords: Company Size, Profit and Loss, Audit Opinion, Audit Report Lag
skripsi full_text_.pdf