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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur di BEI)

Jayanti Sukining Tiyas, 08.05.52.0057 and Sri Mindarti , Ceacilia (2012) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur di BEI). Students' Journal of Accounting and Banking , 1 (1).

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Abstract

This study aims to test empirically the. effect of firm size, profit / loss, auditor reputation, and profitability of the audit delay in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely the financial statements of 135 companies listed on the Indonesia Stock Exchange as many as 82 companies to be sampled in 2008-2010. To prove the hypothesis, the test begins the classic assumption. The results of hypothesistesting with multiple regression found empirical evidence that the variable profitability and significant negative effect on audit delay. As for the variables of firm size, profit / loss, and the auditor's reputation has no effect on audit delay.

Item Type: Article
Uncontrolled Keywords: audit delay, firm size, profit / loss, auditor reputation, and profitability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Faculty / Institution: ?? JurnalAk ??
Depositing User: Fakultas Ekonomi
Date Deposited: 11 Nov 2012 08:39
Last Modified: 11 Nov 2012 08:39
URI: http://eprints.unisbank.ac.id/id/eprint/1242

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