Setyarani, Tika and , Dra. Nursiam, M.H., Ak., CA (2020) Faktor-Faktor yang Mempengaruhi Lamanya Waktu Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the effect of audit reputation, corporate size, audit opinion, audit tenure, and auditor switching to audit delay. The population of this study is basic real estate and property companies classification listed on the Indonesia Stock Exchange (IDX) for2015-2017. The sample is taken by purposive sampling method and obtained 294 companies as samples, then contains 2 data reductions containing outliers. The data received was processed 292 data. Data is tested using multiple liniear regression analysis. The results show that the audit reputation, corporate size, audit tenure, and audit switching did not affect to audit delay, meanwhile the audit opinion has effects to audit delay.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | audit reputation, corporate size, audit opinion, audit tenure, audit switching, audit delay. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | TIKA SETYARANI |
| Date Deposited: | 25 Feb 2020 07:37 |
| Last Modified: | 25 Feb 2020 07:37 |
| URI: | http://eprints.ums.ac.id/id/eprint/81810 |
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