Text

PENGARUH AUDIT REPORT LAG TERHADAP KETEPATAN WAKTU (TIMELINESS) PENYAMPAIAN LAPORAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA TAHUN 2014-2016

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF AUDIT REPORT LAG ON T IMELINESS OF DELIVERY OF FINACIAL REPORT ON FOODS AND BEVERERAGES MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE DURING THE PERIOD 2014-2016 Written By: Michael Elroy Situmorang NIM. 1432219 This study aims to (1). Describe audit report lag (2). Describe the timeliness of the delivery of financial statements. (3) Test the influence of audit report lag on timeliness of financial statement submission. The data was collected on consumer goods manufacturing company of food and beverage sub sector at Indonesia Stock Exchange with sample of 42 data from 14 companies for 3 years with period 2014-2016 and data type is quantitative approach of data used is secondary data that is data cross section. Analyzer used in this research is logistic regression analysis, data processing method used in this research is descriptive statistical analysis and iferensial statistic. with the help of computer program SPSS version 24. Based on the results of this study shows that: Audit report lag no significant effect on the timeliness of financial reporting. Keyword: audit report lag, timeliness of reporting