Pengaruh Ukuran Perusahaan, Laba Operasi, Profitabilitas, Opini Audit, Audit Tenure dan Reputasi KAP Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Alvianto, Angga and , Fauzan, SE, M.Si, Akt (2017) Pengaruh Ukuran Perusahaan, Laba Operasi, Profitabilitas, Opini Audit, Audit Tenure dan Reputasi KAP Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The study aims to analiyze the influence company size, operating profit, profitability, audit opinion, audit tenure and the reputation of the firm to the audit delay. Kind of this research is quantitative research. The population in this research is mining companies in Indonesia registered in Indonesia Stock Exchange. Determination of sample using purposive sampling and get 20 companies as sample for period 2012-2015. The data collected was secondary data with the methode of documentation. Data analysis using the linear analysis techniques The result of this study indicate profitability and audit opinion have a effect on audit delay, while profitability, company size, operating profit, audit tenure and the reputation of the firm do not have a significant effect on the audit delay.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: audit delay, ukuran perusahaan, laba operasi, profitabilitas, opini audit, audit tenure, dan reputasi kap
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ANGGA ALVIANTO
Date Deposited: 08 Aug 2017 07:57
Last Modified: 08 Aug 2017 07:57
URI: http://eprints.ums.ac.id/id/eprint/54554

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