MANESI, LAVNY SEPTYANI (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN PENGARUH AUDIT DELAY TERHADAP REAKSI INVESTOR DI PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study has two research models. The first models in this study to determine the factors that influence audit delay trade sector companies listed on the Stock Exchange 2010-2012 period. The factors studied are delay is estimated to affect audit firm size, quality of KAP, auditor’s opinion, profitability and leverage level. The second research models in this study to determine the effect of audit delay to the reaction of investors. The population in this study is the trading company’s financial statements listed on the Stock Exchange from 2010-2012. Sampling technique with elected sampling by purposive sampling. Of the 54 companies that are trading at the Indonesian Stock Exchange from the year 2010-2012, there were only 23 companies that meet the characteristics of the samples that have been determined. The results of this study is the first hypothesis which states that firm size and the six hypothesis which states that reaction of investors had a significant relationship with audit delay. Whereas three other hypothesis have no connection with the audit delay, but one hypothesis is that the auditor’s opinion does not explain the relationship with the audit delay because it does not have the variant data. Keywords : Audit delay, Firm Size, Quality of KAP, Auditor’s Opinion, Profitability, Leverage Level, Reaction of Investors.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 05 Jul 2017 03:43 |
| Last Modified: | 05 Jul 2017 03:43 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1057 |
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