Analisa Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay Pada Perusahaan Asuransi Di Bursa Efek Indonesia Periode 2009-2013
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Institusion
STIE Indonesia Banking School
Author
Ayuningka, Kiara
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:27:52
Abstract :
The purpose of this research is to analyze factors that affect audit delay. There are three factors used in this research: size of the company, profitability, and solvability as independent variables while audit delay as dependent variables.The research object was the insurance company listed in Indonesia Stock Exchange in the period 2009-2013 Sampling method that used is purposive sampling and the result are 10 company as sample. The statistic method used to test on the research hypothesis was panel data regression and hypothesis test used t-test and F-test at level of significance 5%. To eliminate interference multicollinearity, heteroscedasticity, and autocorrelation that appears on the regression equation performed classical assumption. Significance test indicated that randomeffect was the most appropriate method to analyze data The result of the descriptive statistic showed that the average audit delay periods 2009-2013 was 79,6 days while the hypothesis testing results show that the size of the company and solvability have a significant influence on audit delay. On the other hand, profitability has no significant influence on the audit delay. Keywords: audit delay, size of the company, profitability, and solvability
The purpose of this research is to analyze factors that affect audit delay. There are three factors used in this research: size of the company, profitability, and solvability as independent variables while audit delay as dependent variables.The research object was the insurance company listed in Indonesia Stock Exchange in the period 2009-2013 Sampling method that used is purposive sampling and the result are 10 company as sample. The statistic method used to test on the research hypothesis was panel data regression and hypothesis test used t-test and F-test at level of significance 5%. To eliminate interference multicollinearity, heteroscedasticity, and autocorrelation that appears on the regression equation performed classical assumption. Significance test indicated that randomeffect was the most appropriate method to analyze data The result of the descriptive statistic showed that the average audit delay periods 2009-2013 was 79,6 days while the hypothesis testing results show that the size of the company and solvability have a significant influence on audit delay. On the other hand, profitability has no significant influence on the audit delay. Keywords: audit delay, size of the company, profitability, and solvability
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