Novita, Etik and -, Dra. Rina Trinawati, M.Si.Ak., Ph.D, CA (2019) Pengaruh Ukuran Perusahaan, Kualitas Kap, Tingkat Leverage, Komite Audit, Dan Profitabilitas Terhadap Waktu Penyelesaian Audit (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The timing of completion of the audit is the length of time / length of the audit settlement measured from the closing date of the financial year to the date of issuance of the audit report. The time to complete the audit can affect the accuracy of the information published, so that it will affect the level of uncertainty of decisions based on published information. This study aims to analyze the effect of company size, KAP quality, leverage level, audit committee, and profitability on audit completion time. The research sample was 296 manufacturing companies in the Indonesia Stock Exchange (IDX) per period 2015-2017 with a purposive sampling method. The analysis technique used is Multiple Linear Regression. The results of the study indicate that the variable size of the company and profitability influence the timing of audit completion. While the variable quality of accounting firm, level of leverage, and audit committee has no effect on the timing of audit completion.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Audit completion time, company size, KAP quality, leverage level, audit committee, and profitability |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ETIK NOVITA |
| Date Deposited: | 15 May 2019 06:35 |
| Last Modified: | 15 May 2019 06:35 |
| URI: | http://eprints.ums.ac.id/id/eprint/73022 |
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