Sonnyaruni, Ilma and , Dra. Mujiyati, M.Si (2018) Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Laba Bersih terhadap Lamanya Waktu Penyelesaian Audit (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2012-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Audit delay is the time span of completion of the audit conducted by auditors in carrying out the field work. Auditing process requires a lot of time because is requires precision in auditing financial statements that indicate the length of the audit delay. The purpose of this study was to determine the effect of firm size, profitability, solvency, and net income on audit delay. The data used in this research is the financial statement of commercial syariah bank in Indonesia on 2012-2016. Data collecting method which used in this research is purposive sampling method that basic on criteria. Based on method purposive sampling, total sample is as much as 12 commercial syariah bank. The analysis model that used in this research is multiple linier regression model. The result of this research indicate that the independent variabels that affect audit delay is solvency and net income. While the other independent variabels such as firm size and profitability doesn’t affect audit delay.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | audit delay, firm size, profitability, solvency, and net income |
Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | ILMA SONNYARUNI |
Date Deposited: | 07 Aug 2018 03:43 |
Last Modified: | 07 Aug 2018 03:43 |
URI: | http://eprints.ums.ac.id/id/eprint/65156 |
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