Pengaruh Opini Audit, Komite Audit, Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015)

Indarti, Alyza Retno and , Dra. Nursiam, M.H., Ak., CA (2017) Pengaruh Opini Audit, Komite Audit, Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the factors that affect audit delay to the manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are auditor’s opinion, audit comittee, firm size, profitability, and leverage as the independent variables. The population in this study using manufacturing companies listed in Indonesia Stock Exchange in 2012-2015. Sampling was done by using purposive sampling method and obtained a sample of 245 companies. The analysis method of this research used multiple linear regression analysis. The results showed that firm size and leverage have an influence on the audit delay. While the auditor’s opinion, audit committee, and profitability does not effect the audit delay. Key words: audit delay, auditor’s opinion, audit committee, firm size, profitability, leverage.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	audit delay, auditor’s opinion, audit committee, firm size, profitability, leverage
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ALYZA RETNO INDARTI
Date Deposited:	05 Aug 2017 03:51
Last Modified:	05 Aug 2017 03:51
URI:	http://eprints.ums.ac.id/id/eprint/54582

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