Audit Delay dan Faktor-faktor yang Mempengaruhinya (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2014)

Rahmawati, Zidny and , Drs.M.Abdul Aris,M.Si (2016) Audit Delay dan Faktor-faktor yang Mempengaruhinya (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The Purpose of this research is to know are size, profitability, leverage, audit opinion, KAP, and auditor switching constitute of factors which influence of the audit delay at manufacturing companies registered in Indonesian Stock Exchange. The population is manufacturing company listed in Indonesian Stock Exchange in 2011 to 2014. Sampling technique employed is Purposive Sampling with the total sample of 152 companies. Analytical technique used in this research is analysis of multiple linier regression.The result shows that leverage is constitute of factor which influence of audit delay, while size, provitability, auditor’s opinion, size of public accountant, and auditor switching aren’t constitute of factors which influence of audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit delay, size, profitability, leverage, auditor’s opinion, size of public accountant firm, and auditor switching.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ZIDNY RAHMAWATI
Date Deposited: 12 Feb 2016 04:03
Last Modified: 28 Nov 2016 09:13
URI: http://eprints.ums.ac.id/id/eprint/41201

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