ELLA NORI SAFIRA HASIBUAN (2017) PENGARUH KOMPLEKSITAS OPERASI, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP AUDIT REPORT LAG. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17165

Abstract

This study aimed to verify the influence of operational complexity, company size, and business risk towards audit report lag on plantation companies listed in Indonesia and Malaysia Stock Exchanges in 2014-2016. The variables tested in this study consisted operational complexity, company size, profitability, leverage, and audit report lag. This study using purposive sampling method in determining the number of samples used, obtained 45 Indonesian plantation companies and 72 Malaysian plantation companies. Tests performed include: descriptive statistic, classical assumption, regression, coefficient of determination, F test, t test, independent samples t test, and chow test. Based on the analysis that have been made the research results are: 1) complexity has no effect on audit report lag in Indonesia and Malaysia, 2) company size has no effect on audit report lag in Indonesia and Malaysia, 3) profitability has no effect on audit report lag in Indonesia and Malaysia, 4) leverage positively effect on audit report lag in Indonesia, 5) leverage has no effect on audit report lag in Malaysia, 6) there are differences audit report lag between Indonesia and Malaysia, 7) there are differences effect of complexity, company size, and business risk to audit report lag in Indonesia and Malaysia.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: OPERATIONAL COMPLEXITY, COMPANY SIZE, PROFITABILITY, LEVERAGE, AND AUDIT REPORT LAG KOMPLEKSITAS OPERASI, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN AUDIT REPORT LAG
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 02:26
URI: https://etd.umy.ac.id/id/eprint/57808

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