Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, dan Reputasi Kantor Akuntan Publik Terhadap Penyelesaian Waktu Audit (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

Sandica, Olga and , Drs. Atwal Arifin, M.Si., Akt., CA (2018) Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit, dan Reputasi Kantor Akuntan Publik Terhadap Penyelesaian Waktu Audit (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this research is to analyze the factors that affect completion of time audit to the mining company which is listed on the Indonesia Stock Exchange the period 2013-2016. The examined factors of this research are the size of company, profitability, audit opinion, and KAP reputation as independent variable, meanwhile the completion of time audit as dependent variable. Sampling technique employed in this study is the purposive sampling with the total sample of 129 companies. The data analysis uses multiple linear regressions. The result of the study shows that profitability and the opinions of audit is affecting the completion of time audit, meanwhile the size of company and the reputation of public accounting firm does not affect to completion of time audit.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	penyelesaian waktu audit, ukuran perusahaan, profitabilitas, opini audit, reputasi KAP
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	OLGA SANDICA
Date Deposited:	04 Aug 2018 02:23
Last Modified:	04 Aug 2018 02:23
URI:	http://eprints.ums.ac.id/id/eprint/64597

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