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PENGARUH UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP WAKTU PELAPORAN KEUANGAN AUDITED (Studi Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia tahun 2017)

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ABSTRACT THE INFLUENCE OF FIRM SIZE AND PUBLIC ACCOUNTANT FIRM SIZE ON TIME OF AUDITED FINANCIAL REPORTING (A Study on Manufacturing Companies of Basic Industry and Chemicals Sector Listed on Indonesia Stock Exchange in 2017) Written by: Medline Yuniarty NIM: 1532029 The time of audited financial reporting is one of the important things that must be considered by the company. Companies are required to submit audited financial statements no later than 90 days after the date the book closes. This research aims to identify the influence of firm size and public accountant firm size on the timing of audited financial reporting both partially and simultaneously. The research is conducted on manufacturing companies of basic industry and chemical sector listed on Indonesia Stock Exchange (IDX) in 2017. The data used for this research are company’s financial statements in 2017. The methods applied to data analysis are descriptive statistics, simple linear regression and multiple linear regressions which are processed by SPSS 21. The result of research suggests that partially, firm size and public accountant firm size have insignificant effect with the time of audited financial reporting. Simultaneously, firm size and public accountant firm size have insignificant effect with the time of audited financial reporting. Keywords: Firm Size, Public Accountant Firm Size, Time of Audited Financial Reporting