WIRAWAN, I PUTU EKA (2015) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, REPUTASI AUDITOR DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2013). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT
This study aimed to analyze the effect of firm size, profitability, solvency,
reputable auditors and the audit committee to audit delay. The population in this
study are state-owned enterprises listed on the Indonesia Stock Exchange in 2009-2013 as many as 20 companies with samples taken by purposive sampling
counted 14 companies. Analysis of data using multiple linear regression.
The results showed the effect of solvency, the reputation of the auditor and
the audit committee to audit delay, while variable size and profitability does not
affect the delay and simultaneous audit firm size, profitability, solvency,
reputation of auditors and the audit committee effect on audit delay.
Keywords: financial variables, auditors, audit committees, audit delay
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan,
profitabilitas, solvabilitas, reputasi auditor dan komite audit terhadap audit delay.
Populasi dalam penelitian ini yaitu perusahaan BUMN yang terdaftar di
Bursa Efek Indonesia tahun 2009-2013 yaitu sebanyak 20 perusahaan dengan
sampel diambil secara purposive sampling sebanyak 14 perusahaan. Analisis
data menggunakan regresi linier berganda. Hasil penelitian menunjukkan
pengaruh solvabilitas ,reputasi auditor dan komite audit terhadap audit delay,
sedangkan variabel ukuran perusahaan dan profitabilitas tidak berpengaruh
terhadap audit delay dan secara simultan ukuran perusahaan, profitabilitas,
solvabilitas, reputasi auditor dan komite audit berpengaruh terhadap audit delay.
Kata kunci: variabel keuangan, auditor, komite audit, audit delay
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 29 Jun 2016 06:20 |
| Last Modified: | 29 Jun 2016 06:20 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4616 |
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