PENGARUH UKURAN PERUSAHAAN, RASIO HUTANG PADA TOTAL ASET, RASIO KELANCARAN KEUANGAN, TINGKAT PULANGAN ASET, DAN PERUBAHAN LABA PER SAHAM TERHADAP WAKTU PELAPORAN AUDIT PADA SELURUH SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE TAHUN 2012 – 2016

Juan Carlos Pangestu, Jan Hoesada
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Abstract

The phenomenon of delay in audit reporting occurs on Indonesia Stock Exchange every year. This study aims to empirically examine the effect of firm size, debt to total assets ratio, financial smoothness ratio, asset returns, and changes in earnings per share to audit reporting time. In the Discussion it was found that the debt to total assets ratio (DTA), financial smoothness ratio (CR) and the rate of asset return that has a significant influence on audit reporting time while firm size and changes in earnings per share variables do not have a significant effect on audit reporting time.


Fenomena keterlambatan waktu pelaporan audit terjadi di Bursa Efek Indonesia setiap tahun. Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran perusahaan, rasio hutang pada total aset, rasio kelancaran keuangan, tingkat pulangan aset dan perubahan laba per saham terhadap waktu pelaporan audit. Dalam Pembahasan ditemukan bahwa rasio hutang pada total aset (DTA), rasio kelancaran keuangan (CR) dan tingkat pulangan aset yang mempunyai pengaruh signifikan terhadap waktu pelaporan audit  sedangkan variabel ukuran perusahaan dan perubahan laba per saham tidak mempunyai pengaruh signifikan terhadap waktu pelaporan audit

Keywords

Ukuran Perusahaan; EPS; Waktu Audit; DTA; CR; ART

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https://www.cnnindonesia.com/ekonomi/20160630145045-92-142141/telat-sampaikan-lapkeu-bei-suspensi-saham-18-perusahaan - diakses 3 Januari 2018.

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