Record Detail

Pembimbing: Ahmad Adri -- The purpose of this research is to find out the effect between capital structure, profitability, company size, complexity of company operation, and auditor switching toward audit report lag on banking sectors listed in Indonesia Stock Exchange for period 2013-2017. This research use data from 2013-2017 with sample of 31 companies. The data analysis method used is panel data regression . Research engaged Eviews 9 as a software of data processing. The data is taken from secondary data, i.e. library, internet and other source. Based on the research there are six findings in this research. There is a significantly effect from capital structure, profitability and company size in influencing audit report lag, while complexity of company operation and auditor switching does not have an influence on audit report lag. But, in simoultaneously test it can be seen that capital structure, profitability, company size, complexity of company operation and auditor switching have an effect to audit repot lag. The ability of independent variable to explain the dependent variable as a whole 20,16% and the rest of 79.84% is determined by other variable from outside this regression model equation.