SUPENDA, HARDI (2018) PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAN, OPINI AUDTITOR, UMUR PERUSAHAN, UKURAN KAP TERHADAP AUDIT DELAY. Other thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.
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Abstract
ABSTRACT
. This study aims to test whether profitability, solvency, firm size, auditor
opinion, firm age and KAP measurement affect simultaneously to Audit Delay on
Manufacturing companies listed on the Indonesia Stock Exchange. The sampling
method used is purposive sampling and in the sample obtained as many as 105
companies each year. This study was conducted in the period 2014 to 2016. The data
used are the financial statements of sample companies which each have been published
through the official website of BEI. The process of data analysis conducted first is a
descriptive statistical test, then proceed with the classical assumption test and multiple
linear regression analysis. The result of this research shows that solvency and KAP
size have significant effect on audit delay, while profitability, firm size, auditor opinion
and company's age have no significant effect on audit delay.
Keywords: Audit delay, profitability, solvency, firm size, auditor opinion, firm age and
KAP size.
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| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 12 Mar 2018 07:31 |
| Last Modified: | 12 Mar 2018 07:31 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14634 |
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