Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

Noantari, Yolan and , Dra. Nursiam, M.H.,Akt.,CA (2019) Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research was conducted to examine the effect of Company Size, solvency, profitability, auditor opinion, and size of a public accounting firm on audit delay in food and baverage companies listed on the Indonesia Stock Exchange for the 2014-2017 period. The population used in this study is a food and baverage company listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used purposive sampling to obtain 52 companies that met the criteria. The data used are secondary data obtained from the annual report of food and baverage companies for the 2014-2017 period. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously the variable Company Size, solvency, profitability, auditor opinion, and size of a public accounting firm on audit delay. Partially company size and solvency, have no effect on audit delay. profitability, auditor opinion, and size of a public accounting firm have effect on profitability.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: company Size, solvency, profitability, auditor opinion, and size of a public accounting firm, audit delay
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: YOLAN NOANTARI
Date Deposited: 16 May 2019 07:47
Last Modified: 16 May 2019 07:47
URI: http://eprints.ums.ac.id/id/eprint/73263

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