statement. The examined factors on this research are profit, solvability, firm size, firm age, and public accountant size … show that only firm age is effect the finalization of financial statement, and the other factors like profit, solvability …

using time series data from the years 1987-2007 and the program E-views 3.0. Estimation results indicate, the labor supply … sector wages and was, consumption, savings and consistent with the hypothesis TPAKW. Wages, consumption, TPAKW positive … can be explained by the R-squared 76.86%. All variables konsiten labor demand hypothesis. Wages negatively affect the …