Fatchan, Fuad Hudaya and , Fauzan SE, M.Si,Akt (2018) Pengaruh Ukuran Perusahaan, Leverage, Auditor Switching, Sistem Pengendalian Internal, Audit Tenure dan Komite Audit terhadap Audit Delay ( Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
One of the qualitative characteristics in the delivery of financial statements is 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, leverage, auditor turnover, internal control system, audit tenure, and audit comitte to Audit Delay on manufacturing companies listed on the Indonesia Stock Exchange. The research sample used is 152 manufacturing companies listed in Indonesia Stock Exchange 2013 to 2016. 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 that variable leverage and audit comitte had an effect on Audit Delay, while firm size variables, auditor turnover, internal control system, and audit tenure had no effect on Audit Delay.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | audit delay, firm size, leverage, internal control system, auditor turnover, audit tenure, audit comitte |
Subjects: | H Social Sciences > HN Social history and conditions. Social problems. Social reform |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | FUAD HUDAYA FATCHAN |
Date Deposited: | 07 Feb 2018 09:07 |
Last Modified: | 26 Apr 2018 07:57 |
URI: | http://eprints.ums.ac.id/id/eprint/59559 |
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