PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, REPUTASI KAP TERHADAP AUDIT DELAY (STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2012-2016)
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Institusion

Universitas Sriwijaya

Author

ALBARI PUTRA (STUDENT ID : 01031381419140)
Delamat, Harun
Rina Tjandrakirana DP (LECTURER ID : 0011036502)

Subject

HJ9701-9940 Public accounting. Auditing 

Datestamp

2019-10-01 09:12:08 

Abstract :
The objective of the research was lo find out analyze, and prove empically the influence of profitability, leverage, firm size,the reputation of the firm on the audit delay. The population in this research were all of manufacturing company of miscellaneous industry sector. The sampling was done using the purposive sampling method and the total of sample were 35 company. The data used were secondary data in financial statements.The method used was multiple regrestion analysis. Results of this study demonstrate that the average audit delay that occurs is equal to 83,28 days with a standard deviation of 16,401, Simultaneously the variables shows that profitability,leverage, firm size, the reputation of the firm affect audit delay. The partial variabel that has significant effect on audit delay is only variable firm size. While the variable profitability, leverage, the reputation of the firm no significant to audit delay. 

File :
RAMA_62201_01031381419140_0011036502_01_front_ref.pdf
RAMA_62201_01031381419140_0011036502_02.pdf
RAMA_62201_01031381419140_0011036502_03.pdf
RAMA_62201_01031381419140_0011036502_04.pdf
RAMA_62201_01031381419140_0011036502_05.pdf
RAMA_62201_01031381419140_0011036502_06_ref.pdf
RAMA_62201_01031381419140_0011036502_07_lamp.pdf