Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2013-2016

Syamsiah, Tiwi Nur and , Dr. Zulfikar, S.E., M.Si (2018) Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2013-2016. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine empirically the effect of profitability, firm size, audit opinion, solvability, , and KAP size to the audit delay on manufacturing companies listed in Jakarta Islamic Index. This study focuses on companies listed on the Jakarta Islamic Index. The data used are secondary data, the audited financial statements of 68companies listed in Jakarta Islamic Index 2013-2016. To test the hypothesis, performed multiple regression analysis that begins classic assumption test including normality, multicollinearity, heteroscedasticity and autocorrelation. The data used has met all the classical assumptions. Partial test results show that the variable solvability that affect audit delay, while variable profitability, firm size, audit opinion,and variable KAP size does not affect the audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: audit delay, profitability, firm size, audit opinion, solvability, KAP size
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: TIWI NUR SYAMSIAH
Date Deposited: 14 Aug 2018 08:43
Last Modified: 14 Aug 2018 08:43
URI: http://eprints.ums.ac.id/id/eprint/66556

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