Analisis Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit dan Komite Audit Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Utama, Fajar Dwi Hendar and , Drs. Eko Sugiyanto, M.Si (2018) Analisis Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit dan Komite Audit Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research aimed to analyze the effect of the change of auditor, reputation of KAP, audit opinion and audit committee on the length of time the completion of audit at manufacturing companies listed in Indonesia Stock Exchange 2011-2015 periode.The variables used in this research are change of auditor, reputation of KAP, audit opinion, audit committee and the length of time the completion of audit. The population of the sample is manufacturing companies listed in Indonesia Stock Exchange 2011-2015 period. Samples were determined using purposive sampling method. The research had 195 samples from 39 companies. Data analysis technique used is multiple linier regression analysis.The results of this research indicate that the change of auditor does not affect the length of time the completion of audit with significance level (α) 0,211 > 0,05. Reputation of KAP affects the length of time the completion of audit with significance level (α) 0,009 < 0,05. Audit opinion does not affect the length of time the completion of audit with significance level (α) 0,185 > 0,05. Audit Committee has no effect on the length of time the completion of audit with significance level (α) 0,757 > 0,05.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: lamanya waktu penyelesaian audit, pergantian auditor, reputasi KAP, opini audit, komite audit.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FAJAR DWI HENDAR UTAMA
Date Deposited: 08 Feb 2018 07:41
Last Modified: 08 Feb 2018 07:42
URI: http://eprints.ums.ac.id/id/eprint/59800

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