Pengaruh kompleksitas operasi perusahaan, ukuran kap, opini audit, pergantian auditor, dewan komisaris independen terhadap Audit report time (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Lestari, Dewi and , Drs. Muhammad Abdul Aris, M.Si (2019) Pengaruh kompleksitas operasi perusahaan, ukuran kap, opini audit, pergantian auditor, dewan komisaris independen terhadap Audit report time (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to examine and analyze the influence of the complexity of company operations, KAP size, audit opinion, auditor turnover and board of commissioners independence on Audit Report Time on manufacturing company listed in the 2015-2017 period BEI. The number of samples in this research is 149 Manufacturing Company. The sampling technique uses purposive sampling method. Data analysis uses multiple linear regression to test and prove research hypotheses. The results showed the complexity of the company's operations, the change of auditors and the board of commissioners did not affect the Audit Time Report as evidenced by the significance level of the variable more than 0.05. While KAP Size and Audit Opinion significantly influence the Audit Time Report because the significance level of the variable is less than 0.05

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	complexity of company operations, KAP size, audit opinion, auditor turnover and board of commissioners independence and Audit Report Time.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	DEWI LESTARI
Date Deposited:	23 Nov 2019 02:31
Last Modified:	23 Nov 2019 02:31
URI:	http://eprints.ums.ac.id/id/eprint/79513

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