Pengaruh Ukuran Perusahaan, Kualitas Kap, Tingkat Leverage Dan Komite Audit Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)

Pramita, Dina Adi and , Drs. Wahyono, M.A., Akt., CA (2017) Pengaruh Ukuran Perusahaan, Kualitas Kap, Tingkat Leverage Dan Komite Audit Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to find out whether the size of company, quality of KAP, level of leverage and audit committee are the factors that affect audit delay in the manufacturing companies on the Indonesia Stock Exchange (IDX) period 2013-2015. Purposive sampling method is used to sample population. The number of samples taken was 111 companies of manufacturing industries which are listed in IDX period 2013-2015. Analysis of data using multiple linear regression analysis. The result of the research show that quality of KAP have influence to audit delay, while the size of company, level of leverage and audit committee do not have any influence towards audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: size of company, quality of KAP, level of leverage, audit committee and audit delay.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DINA ADI PRAMITA
Date Deposited: 18 Apr 2017 02:09
Last Modified: 18 Apr 2017 02:09
URI: http://eprints.ums.ac.id/id/eprint/51641

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