Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Audit Delay Dengan Reputasi KAP Sebagai Variabel Pemoderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Syahida, Dhaifina Risa and , Drs. Atwal Arifin MSi, Akt., (2018) Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Audit Delay Dengan Reputasi KAP Sebagai Variabel Pemoderasi(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyzed the effect of company size and profitability to audit delay, and to analyzed whether the reputation capable public accounting firms in the moderating influence of the company size and profitability of the audit delay. This study was performed on manufacturing companies listed in Indonesia Stock Exchange in 2014-2016. The number of samples is 62 companies with 184 observations. Sample is determined by purposive sampling method. The data used are secondary data in the form of financial statements. Data collected by nonparticipant observation method. The analysis used regression with Absolute Residual Method. The results showed that company size have negative effects on audit delay, while profitability and reputation of public accountant office didn’t affect to audit delay. Reputation public accounting firms can not moderate profitability in audit delay. Reputation public accounting firms can not moderate effect on the company size of the audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit delay, company size, profitability, reputation KAP
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: DHAIFINA RISA SYAHIDA
Date Deposited: 06 Feb 2018 06:59
Last Modified: 06 Feb 2018 06:59
URI: http://eprints.ums.ac.id/id/eprint/59333

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