Analisis Faktor-faktor yang Berpengaruh Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay)(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015)

Pradipta, Sanggit Adi and , Drs. Yuli Tri Cahyono , M.M., Akt., CA (2018) Analisis Faktor-faktor yang Berpengaruh Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay)(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

One of the qualitative characteristics in the delivery of financial statements is relevant, the embodiment can be seen from Audit Delay. This study aims to examine the effect of firm size, auditor turnover, audit tenure, and financial distress to Audit Delay on manufacturing companies listed on the Indonesia Stock Exchange. The research sample used is 99 manufacturing companies listed in Indonesia Stock Exchange 2013 to 2015. Sampling method using purposive sampling method. The analysis used in this study is multiple linear regression analysis with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) Version 21 program. The results showed thatvariable financial distress had an effect on Audit Delay,while firm size variables, auditor turnover, and audit tenure had no effect on Audit Delay.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Data,informasi,perpustakaan
Subjects:	H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SANGGIT ADI PRADIPTA
Date Deposited:	08 Feb 2018 01:56
Last Modified:	08 Feb 2018 01:56
URI:	http://eprints.ums.ac.id/id/eprint/59547

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