Pengaruh Audit Tenure, Pergantian Auditor, Financial Distress, Laba/Rugi Operasi , Kompleksitas Operasi, Dan Profitabilitas Terhadap Jangka Waktu Penerbitan Laporan Keuangan (Studi Empiris pada Perusahaan Sektor food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

PRATIWI, VICKA KARTIKA and -, Dr. Fatchan Achyani, S.E., M.Si (2018) Pengaruh Audit Tenure, Pergantian Auditor, Financial Distress, Laba/Rugi Operasi , Kompleksitas Operasi, Dan Profitabilitas Terhadap Jangka Waktu Penerbitan Laporan Keuangan (Studi Empiris pada Perusahaan Sektor food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of audit tenure, auditor turnover, financial distress, operating loss, operational complexity, and profitability to Financial Statement Issuing Period of the food and beverage sector companies listed on the Indonesia Stock Exchange. The research sample used is 60 manufacturing companies listed in Indonesia Stock Exchange 2012 to 2016. The sampling method using purposive sampling method. The analysis used in this research is multiple linear regression analysis which is processed using Statistical Package for Social Science (SPSS) Version 21 program. The result shows that the variable of auditor turnover and financial distress influence to Audit Delay, while audit tenure variable, operating profit, the complexity of operations, and profitability have no effect on the Financial Statement Issuance Period.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Financial Statement Issuing Period, audit tenure, auditor turnover, financial distress, operating profit, operating complexity, profitability.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: VICKA KARTIKA PRATIWI
Date Deposited: 14 Aug 2018 04:16
Last Modified: 14 Aug 2018 04:16
URI: http://eprints.ums.ac.id/id/eprint/66311

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