FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN  2008-2012

Alvyra Nesia Indah Putri

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012

*Alvyra Nesia Indah Putri -

How to cite (IEEE): A. N. Indah Putri, "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012," Diponegoro Journal of Accounting, vol. 3, no. 2, pp. 64-73, Mar. 2014. [Online]. Retrieved from :

How to cite (APA): Indah Putri, A. N. (2014). FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012. Diponegoro Journal of Accounting, 3(2), 64-73. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087

How to cite (BCREC): Indah Putri, A. N. (2014). FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012. Diponegoro Journal of Accounting, 3 (2), 64-73 Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087

How to cite (Chicago): Indah Putri, Alvyra N.. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012." Diponegoro Journal of Accounting 3, no. 2 (2014): 64-73. Accessed : April 9, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087

How to cite (Vancouver): Indah Putri AN. FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012. Diponegoro Journal of Accounting [Online]. 2014 Mar;3(2):64-73. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087.

How to cite (Harvard): Indah Putri, A. N., 2014. FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012. Diponegoro Journal of Accounting, [Online] Volume 3(2), pp. 64-73. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087 [Accessed : 9 Apr. 2025].

How to cite (MLA8): Indah Putri, Alvyra Nesia. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012." Diponegoro Journal of Accounting, vol. 3, no. 2, 24 Mar. 2014, pp. 64-73 , https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087. Retrieved : 9 Apr. 2025.

BibTex Citation Data :

@article{DJA6087,
    author = {Alvyra Nesia Indah Putri},
    title = {FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN  2008-2012},
    journal = {Diponegoro Journal of Accounting},
  volume = {3},
    number = {2},
    year = {2014},
    keywords = {audit report lag, annual reports, auditor, agency theory},
    abstract = {  This study aims to prove the factors that affect the audit report lag. Publication of audited financial statements is critical as useful information for stakeholders.     Effect of audit report lag information to support the benefits of audited financial statements  .   Factors tested in this study are firm size, leverage,   and   auditor industry specialization  .   This study uses secondary data and sampling techniques using purposive sampling method     with a total sample of 259 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the year 2008-2012.     The statistical methods used in this study is a multiple linear regression at a significance level of 5%.     The results of this study indicate that factors of company size, leverage, and auditor industry specialization significant effect on audit report lag.     },
   issn = {2337-3806},   pages = {64--73}    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087}
}

Refworks Citation Data :

@article{{DJA}{6087}, author = {Indah Putri, A.}, title = {FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012}, journal = {Diponegoro Journal of Accounting}, volume = {3}, number = {2}, year = {2014}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/6087} }

Citation Format:

Abstract

This study aims to prove the factors that affect the audit report lag. Publication of audited financial statements is critical as useful information for stakeholders. Effect of audit report lag information to support the benefits of audited financial statements. Factors tested in this study are firm size, leverage, and auditor industry specialization. This study uses secondary data and sampling techniques using purposive sampling method with a total sample of 259 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the year 2008-2012. The statistical methods used in this study is a multiple linear regression at a significance level of 5%. The results of this study indicate that factors of company size, leverage, and auditor industry specialization significant effect on audit report lag.