Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Ukuran Kantor Akuntan Publik terhadap Audit Delay(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

Ajie, Bhara Fonzeca Damar and , Drs. Suyatmin Waskito Adi, M.Si., (2019) Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Ukuran Kantor Akuntan Publik terhadap Audit Delay(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Financial report is something that is very important for the sustainability of companies, especially companies that have gone public. One measure of accuracy in the submission of relevant financial statements is audit delay. The purpose of this research is to test empirically about firm size, profitability, solvency, and size of KAP. This research uses quantitative descriptive research type. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2015. The number of the samples in one year is as many as 64 companies, so 192 research objects within 3 years have been selected as samples. Data analysis in this research using multiple linear regression analysis. Based on the results of the study it is known that company size and solvency had an effect on audit delay, while profitability and size of KAP had no effect on audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: firm size, profitability, solvency, size of KAP, and audit delay
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: BHARA FONZECA DAMAR AJIE
Date Deposited: 06 Feb 2019 03:46
Last Modified: 06 Feb 2019 03:47
URI: http://eprints.ums.ac.id/id/eprint/70534

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