PENGARUH LATAR BELAKANG PENDIDIKAN KEPALA DAERAH, UKURAN PEMERINTAH DAERAH, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (PADA PEMERINTAH DAERAH KEPULAUAN SUMATERA)

DESRI, ERNIZA (2015) PENGARUH LATAR BELAKANG PENDIDIKAN KEPALA DAERAH, UKURAN PEMERINTAH DAERAH, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (PADA PEMERINTAH DAERAH KEPULAUAN SUMATERA). Diploma thesis, UNIVERSITAS BUNG HATTA.

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Abstract

ABSTRACT Audit report lag refers to the time from fiscal year end to the date of external auditor signed the audit report. From the agency perspective, management has an opportunities to practice their opportunistic behavior by manipulating accounting data according to their interest. Study of investigating factors affecting the audit report lag become an essential in order to be able to reduce the management discritional behaviour. However, this kind study is still limited, especially public sector organization, such as local government in Indonesia. This research aims to prove empirically about the influence of the educational background of the local government leader, the local government size, and external audit opinion on the audit report lag.. By using the purposive sampling method, we finally capture the sample of 58 local government of the island of Sumatra. Data used in this research is secondary data for the year of 2012.To reject the null hypotheses, multiple linear regression used with a significance level of 5%. The results indicate that the educational background and local government size have a significant effect on the audit report lag. In contrast, the audit opinion does not have a significant relationship with the audit report lag. Keywords: Audit report lag, Educational background, Local government size, and Audit Opinion

Item Type:	Thesis (Diploma)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Irfan alamsyah
Date Deposited:	20 Jan 2025 08:03
Last Modified:	20 Jan 2025 08:03
URI:	http://repo.bunghatta.ac.id/id/eprint/24031

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