Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Komite Audit terhadap Audit Delay Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Bria, Efrem Fredyansen
Subject
657.45 - AUDITING
Datestamp
2023-06-03 17:20:46
Abstract :
This research has a purpose to explain about the influence of firm size, profitability, solvability, and audit comitee to audit delay on manufacturing companies listed on IDX. This study uses data period from 2018 to 2020 which is the total sampling data is 160 sample. The sampling technique used in this research is purposive sampling technique. The analysis technique used is descriptive and multiple linear regression with SPSS programs. The results of this study are firm size and audit comitee has an influence to audit delay, while provitability and solvability did not have influence to audit delay.
This research has a purpose to explain about the influence of firm size, profitability, solvability, and audit comitee to audit delay on manufacturing companies listed on IDX. This study uses data period from 2018 to 2020 which is the total sampling data is 160 sample. The sampling technique used in this research is purposive sampling technique. The analysis technique used is descriptive and multiple linear regression with SPSS programs. The results of this study are firm size and audit comitee has an influence to audit delay, while provitability and solvability did not have influence to audit delay.
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