Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Pergantian Auditor, Dan Opini Audit Tahun Sebelumnya Terhadap Lamanya Waktu Penyelesaian Audit (Studi Empiris Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2014-2018)

Wardhani, Prameswari Rahma and , Drs. Suyatmin Waskito Adi, M.Si (2020) Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Pergantian Auditor, Dan Opini Audit Tahun Sebelumnya Terhadap Lamanya Waktu Penyelesaian Audit (Studi Empiris Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2014-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

In this research aimed to analyze and test the effect to company size, company age, profitability, auditor turnover, and previous year’s audit opinion in audit report lead time. this is a quantitative research. The population of this research in the food and beverage company that listed in Indonesia Stock Exchange during 2014-2018, sample of this research is 55 companies. In this research, the hypothesis was tested using multiple linier regression. The result of this research showed variables company size, company age, profitability, previous year’s audit opinion did not significantly affect on audit report lead time. while variables auditor turnover has a significant affect on audit report lead time.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Pergantian Auditor, Opini Audit Tahun Sebelumnya, Lamanya Waktu Penyelesaian Audit
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	PRAMESWARI RAHMA WARDHANI
Date Deposited:	13 Aug 2020 00:22
Last Modified:	13 Aug 2020 00:22
URI:	http://eprints.ums.ac.id/id/eprint/84574

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