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  <title>Faktor-Faktor Yang Mempengaruhi Audit Report Lag Perusahaan Manufaktur di Indonesia Dan Malaysia</title>
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  <namePart>Rosmawati Endang Indriyani Supriyati</namePart>
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  <publisher>Bagian Serial The Indonesian Accounting Review</publisher>
  <dateIssued></dateIssued>
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  <languageTerm type="text">Indonesia</languageTerm>
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  <extent>Sumber artikel:Jurnal. Halaman: 173-184</extent>
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 <note>The purpose of the research is determining the factors that influence audit report lag inmanufacturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firmsize  profitability  corporate income and debt to equity ratio. The data used were obtainedfrom Indonesia and Malaysia Stock Exchange. This study used purposive sampling methods.Analysis methods used descriptive analysis  the assumptions of classical test (such as normality multicolinearity  autocorrelation and heterocedasticity) and multiple linear regressions.The results of multiple linear regression show that audit report lag in Indonesia andMalaysia simultaneously influenced by firm size  profitability  corporate income and debt toequity ratio  audit report lag in Indonesia partially influenced by firm size and debt to equityratio  and in Malaysia audit report lag partially influenced by firm size.  pdf</note>
 <subject authority="">
  <topic>AUDIT - LAPORAN&#13;</topic>
 </subject>
 <classification>657.072 IND</classification>
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  <physicalLocation>UPT Perpustakaan UM Koleksi Bahan Pustaka Perpustakaan UM</physicalLocation>
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