FAKTOR-FAKTOR YANG MEMPENGARUHI LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2015)
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Institusion

Universitas Pembangunan Nasional Veteran Yogyakarta

Author

YULIASIH, NI LUH

Subject

HG Finance 

Datestamp

2017-05-23 03:58:08 

Abstract :
ABSTRACT This research aimed to analyze and obtain empirical evidence about the effects of firm size, profitability, solvency, structure of share holder and auditor switching to audit delay. The research population was manufacturing companies listed in Indonesia Stock Exchange (IDX) in period of 2013-2015 amounted to 138 companies. This research used purposive sampling method: the sampling obtained from this method is 90 companies. Analysis method of this research used multiple linier regression. The results of this research showed that firm size and profitability has significant effect to audit delay. Meanwhile, solvency, structure of share holder and auditor switching did not significantly effect to audit delay. Keywords: Audit Delay, Firm Size, Profitability, Solvency, Structure Of Share Holder, Auditor Switching. 

File :
COVER.pdf
LEMBAR PENGESAHAN.pdf
ABSTRAK.pdf
DAFTAR ISI.pdf