Text

PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF INTERNAL CONTROL SYSTEM DISCLOSURE AND FIRM SIZE ON AUDIT REPORT LAG Written by: Jhon William Mishael NIM: 1532023 This study aimed to determine how the effect of internal control system disclosure and firm size on audit report lag in banking companies listed on the Indonesia Stock Exchange in 2015-2017. The method used in this research was descriptive method. The population in this study was the annual report of banking companies listed on the Indonesia Stock Exchange, the sample was determined by the Purposive Sampling method. The sample of the company was 41 banking companies. Data was processed using Statistical Product and Service Solutions 21 software. Based on the results of the study found that the internal control system disclosure had a significant effect on audit report lag, firm size had a significant effect on audit report lag, and simultaneously internal control systems disclosure and firm size had a significant effect on audit report lag. Keywordsi: internal control systems disclosure, firm size, audit report lag