Hardianasari, Novia and , Dr. Triyono, S.E,. M.Si (2018) Pengaruh Perubahan Earning Per Share, Debt Ratio, Company Size Dan Extraordinary Item Terhadap Waktu penyelesaian audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine the effect of changes in earnings per share, debt ratio, company size, and extraordinary items to time of audit completion on manufacturing companies listed on the Indonesian stock exchange for the period of 2013-2015. The population used is all manufacturing companies listed on the Indonesian stock exchange. Sampling method is using purposive sampling method. Data analysis method used is Multiple Linear Regression Analysis. The test results show that partially earnings per share changes have no effect on time of audit completion, debt ratio has an effect on time of audit completion, company size has an effect on time of audit completion, and extraordinary item has no effect on time of audit completion. And simultaneously changes in earnings per share, debt ratio, company size, and extraordinary items affect the time of audit completion.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | time of audit completion, earnings per share change, debt ratio, company size, and extraordinary items. |
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | NOVIA HARDIANASARI |
Date Deposited: | 03 Jan 2018 06:46 |
Last Modified: | 03 Jan 2018 06:46 |
URI: | http://eprints.ums.ac.id/id/eprint/57910 |
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