PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY
(Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)
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Institusion
Universitas Pembangunan Nasional Veteran Yogyakarta
Author
Priyono, Dimas Rendy
Subject
HG Finance
Datestamp
2017-03-23 02:53:52
Abstract :
ABSTRACT This study aimed to test whether the profitability, solvency, and firm size simultaneously on Audit Delay on Banking Companies listed on the Indonesia Stock Exchange. The sampling method used is purposive sampling and obtained a sample of 33 companies every year. The research was conducted during the period 2013 to 2015. The data used are the financial statements of the company samples each - each have been published via the official website of the Stock Exchange. The process of data analysis done first is descriptive statistical tests, followed by classical assumption test and multiple linear regression analysis. These results indicate that the size of the company's profitability and significant effect on audit delay, whereas no significant effect on the solvency of the audit delay. Keywords: Audit delay, profitability, solvability, and the size of the company.
ABSTRACT This study aimed to test whether the profitability, solvency, and firm size simultaneously on Audit Delay on Banking Companies listed on the Indonesia Stock Exchange. The sampling method used is purposive sampling and obtained a sample of 33 companies every year. The research was conducted during the period 2013 to 2015. The data used are the financial statements of the company samples each - each have been published via the official website of the Stock Exchange. The process of data analysis done first is descriptive statistical tests, followed by classical assumption test and multiple linear regression analysis. These results indicate that the size of the company's profitability and significant effect on audit delay, whereas no significant effect on the solvency of the audit delay. Keywords: Audit delay, profitability, solvability, and the size of the company.
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