Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay(Studi Empiris Pada Perusahan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia periode 2012-2014)

Pratama, Inneke Feby and , Drs. Atwal Arifin, M.Si, Ak (2016) Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay(Studi Empiris Pada Perusahan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia periode 2012-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the affect of firm size, the quality of accounting public firm, profitibility, leverage, and audit opinion to the audit delay on manufacturing companies listed in Indonesia Stock Exchange year 2012-2014. The population in this study inlude manufacturing companies listed in Indonesia Stock Exchange year 2012-2014. The sampling technique used in this study is purposive sampling and 183 samples obtained. This study used quantitative method using secondary data obtained from direct access to www.idx.co.id. The requirement analysis test which cover normality test, multicollinearity test, heteroscedasticity test and autocorrelation test conducted before data analysis. Method of data analysis used in this research is multiple linear regression. The result of this study concludes that there are four of five factor s that may affect audit delay, which are firm size, profitibility, leverage, and audit opinion, whereas the quality of accounting public firm do not affect the audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Audit Delay, Firm Size, The Quality of Accounting Public Firm, Profitibility, Leverage, Audit opinion.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: INNEKE FEBY PRATAMA
Date Deposited: 29 Apr 2016 08:46
Last Modified: 14 Nov 2016 09:28
URI: http://eprints.ums.ac.id/id/eprint/43135

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