Pembimbing : Endang Tri. S
Abstrak
This study aims to empirically examine whether audit quality, firm size, and company operation cycle affects the financial report quality in manufacturing company that listed in Indonesia Stock Exchange in 2015 – 2017 period. The research uses secondary data. The sample of this research is manufacturing company that listed in Indonesia Stock Exchange ini 2015 – 2017 period by using purposive sampling method. There are 21 companies that fulfil the criteria as research sample. This research used quantitative method. The independent variables used are audit quality, firm size, and company operation cycle, while dependent variable used is financial report quality. The hypothesis test used is panel data regression analysis and using application program Eviews 8.0. The result of this study indicate that the variabel of audit quality and firm size were not effect on the financial report quality, while variable company operation cycle was effect on the financial report quality. Simultaneously, the results of this study indicate that the variable of audit quality, firm size, and company operation cycle were effect on financial report quality.

Keywords: Financial Report Quality, Audit Quality, Firm Size, and Company Operation Cycle