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PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2015

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This research is meant to analyze the influence of company internal and
external factor to the audit delay on manufacturing companies which are listed in
the IDX in 2013-2015 periods. Some factors which will be examined in this
research are profitability, solvency, firm size, auditor reputation, and auditor
opinion as the independent variable whereas the audit delay is the dependent
variable.
The research samples are 67 companies which are listed in Indonesia Stock
Exchange (IDX) in 2013-2015 periods. The data in this research is in the form of
financial statement and the selection of samples has been carried out by using
purposive sampling method. The analysis instrument has been carried by using
multiple linear regressions on its significant level 5%.
The result of hypothesis test shows that solvency, firm size, and auditor
reputation give positive and significant influence to the audit delay in the
submission of financial statement. Nevertheless, profitability and auditor opinion
does not give any influence to the audit delay in the submission of financial
statement.
Keywords: Profitability, solvency, firm size, auditor reputation, auditor
opinion,
and audit delay

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Informasi Detil

Judul Seri

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No. Panggil

A17/292 Fai p

Penerbit

Surabaya : ., 2017

Deskripsi Fisik

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Bahasa

ISBN/ISSN

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Klasifikasi

A17/292

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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