Reputasi Kantor Akuntan Publik Sebagai Pemoderasi Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia tahun 2014-2016)

Prastyo, Andini and -, Dr. Zulfikar, SE., M.Si (2018) Reputasi Kantor Akuntan Publik Sebagai Pemoderasi Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia tahun 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of profitability, solvency, and firm size to the audit delay in manufacturing companies listed on the Indonesia Stock Exchange with the reputation KAP as a moderating. One of the qualitative characteristics in the delivery of financial statements is relevant, the embodiment can be seen from Audit Delay. The research sample used is 198 manufacturing companies listed in Indonesia Stock Exchange 2014 to 2016. Sampling method using purposive sampling method. The analysis used in this study is Moderated Regression Analysis (MRA) with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) software Version 17 program. The results showed that variable, firm size had an effect on Audit Delay. The profitability, solvency, and reputation KAP is not effect on Audit Delay. The reputation KAP is not able to moderate the effect of probability, solvency, and firm size on audit delay. Keywords: audit delay, probability, solvency, firm size, reputation KAP

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Audit Delay, Profitabilitas, Solvabilitas, Ukuran Perusahaan, Reputasi KAP
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANDINI PRASTYO
Date Deposited:	14 Aug 2018 02:56
Last Modified:	14 Aug 2018 03:02
URI:	http://eprints.ums.ac.id/id/eprint/66294

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