PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP AUDIT REPORT LAG

Authors

  • Carania Metta Universitas Pamulang
  • Effriyanti Effriyanti Universitas Pamulang

DOI:

https://doi.org/10.32493/jiaup.v8i1.4652

Keywords:

Company Size, Public Ownership, IFRS Implementation, Audit Report Lag

Abstract

This study aims to find out and obtain evidence about Company Size, Public Ownership and Application of International Financial Reporting Standards (IFRS) to Lag Audit Reports. This type of research is quantitative research with descriptive research. The population in this study was LQ-45 companies listed on the Indonesia Stock Exchange in 2010-2018 which were bought by 95 companies. The sampling technique used a purposive sampling method. With a total of 81 research data. Hypothesis testing in this study uses linear multiple regression. Firm size and International Financial Reporting Standards (IFRS) do not affect the audit lag report, while public ownership is related to the audit lag report

Author Biography

Effriyanti Effriyanti, Universitas Pamulang

SINTA ID : 6003980

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Published

2020-03-17

Issue

Vol. 8 No. 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang

Section

Articles

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