Pengaruh Laba Rugi, Jenis Industri,Leverage, Solvabilitas, Profitabilitas Terhadap Audit Delay (Studi Pada Perusahaan Keuangan dan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2015)

Haifa, Raihanah and -, Andy Dwi Bayu Bawono, SE., M.Si., Ph.D (2017) Pengaruh Laba Rugi, Jenis Industri,Leverage, Solvabilitas, Profitabilitas Terhadap Audit Delay (Studi Pada Perusahaan Keuangan dan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The interval of the time between the annual financial report and an independent auditor report inflict an audit delay.Audit delay can be affected by the factors that disturb in the process of auditing. This research purposed to know the influence of loss profit, type of industry, leverage, solvability, and profitability towards audit delay. the population is finance and manufacture companies listed in BEI for 2015. The total of sample is 163 companies based on pusposive sampling technique. The technique of data analysis is multiple linear regression. The results showed that loss profit and type of industry have influence to audit delay, while leverage, solvability, and profitability have no influence toward audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Audit Delay, Loss Profit, Type of Industry, Leverage, Solvability, Profitability.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RAIHANAH HAIFA
Date Deposited: 07 Nov 2017 12:08
Last Modified: 07 Nov 2017 12:08
URI: http://eprints.ums.ac.id/id/eprint/57196

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