PENGARUH KARAKTERISTIK AUDITOR, OPINI AUDIT, AUDIT TENURE, PERGANTIAN AUDITOR, KOMITE AUDIT DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Real dan Estate dan Property yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Annisaa, Dhaifina Amalia and -, Fatchan Achyani, SE, M.Si., Dr. r. (2018) PENGARUH KARAKTERISTIK AUDITOR, OPINI AUDIT, AUDIT TENURE, PERGANTIAN AUDITOR, KOMITE AUDIT DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Real dan Estate dan Property yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of auditor characteristics, auditor opinion, audit tenure, auditor switching, audit committee and public ownership to Audit Delay of the real estate and property sector companies listed on the Indonesia Stock Exchange. The research sample used is 129 real estate and property companies listed in Indonesia Stock Exchange 2014 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 reputation, auditor specialization, auditor opinion and public ownership on Audit Delay, while audit tenure variable, auditor switching and audit committee have no effect to Audit Delay. Keywords: audit delay, auditor reputation, auditor specialization, auditor opinion, audit tenure, auditor switching, audit committee, public ownership.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit delay, auditor reputation, auditor specialization, auditor opinion, audit tenure,auditor switching, audit committee, public ownership
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DHAIFINA AMALIA ANNISAA
Date Deposited: 15 Nov 2018 09:24
Last Modified: 15 Nov 2018 09:24
URI: http://eprints.ums.ac.id/id/eprint/69139

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