Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Studi Empiris Pada Perusahaan Sektor Perbankan Di Bursa Efek Indonesia
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Institusion
STIE Indonesia Banking School
Author
Andini, Prita Gina
Subject
HF5601 Accounting
Datestamp
2024-07-16 01:06:30
Abstract :
The purpose of this research is to see how the influence of company measure, profitability, and debt to assets ratio. Audit delay define as how much times that was needed in settling the audit yearly financial report up to the issued date of audit report that was released by independent auditor. There are 31 companies of banking sector which listed in IDX. It was selected down to 22 companies that were appointed as respondent sample by purposive sampling method. The period of this research is within 2003 ? 2007. The result from regression analysis model shows that profitability influenced audit delay. Beside that conclusion there are another influence from company measure, profitability, and debt to assets ratio. Keywords: audit delay, size company, profitability, and debt to assets ratio.
The purpose of this research is to see how the influence of company measure, profitability, and debt to assets ratio. Audit delay define as how much times that was needed in settling the audit yearly financial report up to the issued date of audit report that was released by independent auditor. There are 31 companies of banking sector which listed in IDX. It was selected down to 22 companies that were appointed as respondent sample by purposive sampling method. The period of this research is within 2003 ? 2007. The result from regression analysis model shows that profitability influenced audit delay. Beside that conclusion there are another influence from company measure, profitability, and debt to assets ratio. Keywords: audit delay, size company, profitability, and debt to assets ratio.
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