Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2013-2015)

Rahmawati, Eka and , Drs. Wahyono, M.A, Akt, CA (2017) Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Abstract The purpose of this research is to find out whether the size of company, solvability, profitability, profit/loss of company and auditor’s opinion are the factors that affect audit delay to manufacturing industries in Indonesia Stock Exchange (IDX) years 2013-2015. Purposive sampling method is used to sample population. The number of samples taken was 102 companies of manufacturing industries which are listed in IDX period 2013-2015. Analysis of data using multiple linear regression analysis. The result of the research show that the size of company and solvability have influence to audit delay, while profitability, profit/loss of company and auditor’s opinion do not have any influence towards audit delay. Keywords : size of company, solvability, profitability, profit/loss of company, auditor’s opinion, and audit delay

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Ukuran Perusahaan, Solvabilitas, Profitabilitas, Laba/rugi Perusahaan, Opini Audit, dan audit Delay
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	EKA RAHMAWATI
Date Deposited:	04 Feb 2017 06:43
Last Modified:	04 Feb 2017 06:43
URI:	http://eprints.ums.ac.id/id/eprint/49050

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