Pengaruh Profitabilitas, Ukuran Perusahaan, Reputasi Kap, Pergantian Auditor, Dan Opini Auditor Pada Audit Delay(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017)

Pratama, Akbar Bagus and -, Drs. Suyatmin Waskito Adi, M.Si (2019) Pengaruh Profitabilitas, Ukuran Perusahaan, Reputasi Kap, Pergantian Auditor, Dan Opini Auditor Pada Audit Delay(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of profitability, firm size, the reputation of KAP, the change of auditors, and auditors opinion on audit delay. The population of this research is all manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The method of collecting samples using purposive sampling technique. The sample used in this study amounted to 152 companies. In this study data analysis techniques were carried out using multiple linear regression analysis. The results of the t test show that the profitability and auditors opinion negative affect the audit delay. While firm size, the reputation of KAP, and the change of auditors do not affect the audit delay.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: profitability, firm size, the reputation of KAP, the change of auditors, auditors opinion, audit delay.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: AKBAR BAGUS PRATAMA
Date Deposited: 16 May 2019 07:56
Last Modified: 16 May 2019 07:56
URI: http://eprints.ums.ac.id/id/eprint/73321

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