Jurnal Ilmiah Mahasiswa STKIP PGRI Sumbar

Nama / NPM Winda Syamsul / 15090041
Program Studi Pendidikan Ekonomi
Pembimbing I Dina Amaluis
Pembimbing II Vivina Eprillison
Tahun 2019

Abstrak :

The results1of the study that: (1) Profitability has no significant impact on  Audit Report Lag. The variable.regression coefficient is 0,1510 which is negative. t statistical value 0,6032 < t table is 1,9925 and a sig value 0,5487 > 0,05. (2) Solvability.has no significant impact on Audit Report Lag. The variable regression coefficient  is 0,1376 which is  positive. t statical value 1,1848 < t table is 1,9925 and a sig.value 0,24086 > 0,05. (3) Liquidity has no significant impact on Audit Report Lag. The variable.regression coefficient is 0,0030 which is negative. t statistical value 0,4009 < t table is 1,9925 and a sig value 0,6899 > 0,05. (4) Firm.size has no significant impact on  Audit1Report Lag. The variable regression coefficient is 0,0981which is negative. t statistical value 0,0828 < t table is 1,9925 and a sig value 0,9343 > 0,05. (5) Public accountant size has a.significant impact on Audit1Report Lag. The variable regression coefficient is 21,7791 which is negative. t statistical value 3,3131 > t table.is 1,9925 and a sig value 0,0016 < 0,05. (6) Profitability,1Solvability, Liquidity, Firm1Size and Public Accountant1Size simultaneously have a significant Impact on audit1report lag in BUMN companies1listed on the Indonesia Stock Exchange in the period of 2013-2017. Based on the results og F-statistic obtained is the F-statistic value of  4,0542 and F table of  2,34. Thus the result obtained by Fcount  4,0542 > F table 2,34.

Keyword :

Audit Report.Lag, Profitability, Solvability, Liquidity, Firm Size, Public Accountant Size

Login terlebih dahulu.