Pengaruh Ukuran Kap, Leverage, Opini Audit, Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

Larasati, Elmi and , Dra. Nursiam, M.H., Ak., CA (2017) Pengaruh Ukuran Kap, Leverage, Opini Audit, Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of KAP size, leverage, audit opinion, and firm size to audit delay on manufacturing companies listed on Indonesian Stock Exchange of 2011-2015. The metode of sample was taken by using purposive sampling. Of the population of 143 samples obtain as many 26 manufacturing companies with a period of five years so that the sample amounted to 130. Data analysis using descriptive statistical analysis and multiple regression. The results of this study indicate that the size of KAP, and leverage influence on audit delay while audit opinion, and firm size does not affect audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: KAP size, leverage, audit opinion, firm size, audit delay
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMI LARASATI
Date Deposited: 07 Nov 2017 04:04
Last Modified: 07 Nov 2017 04:04
URI: http://eprints.ums.ac.id/id/eprint/56907

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