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PENGARUH PREDIKSI KEBANGKRUTAN DAN OPINI AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI

ELVADINI, MARISTHA (2017) PENGARUH PREDIKSI KEBANGKRUTAN DAN OPINI AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Audit delay is the time span that indicates the length of auditor completed the audit work. Bankcruptcy probability and auditor opinion is the one factors that affect on audit delay, but these factors have an not consistent influence, and allegedly it is moderated by firm's reputation. The Purpose of this study is to know the influence of bankcruptcy prediction and auditor opinion to audit delay moderated by firm’s reputation. Sample of this research is manufacture company listed in Bursa Efek Indonesia (BEI). Sampling technique use purpos-ive sampling. Data are drawn from 54manufacturing company listed in Indonesia Stock Exchange during 2011-2015. The analysis technique use Multiple Liner Regression and Multiple Regression Analysis which contains of descriptive and frequencies test, classic assumption test, goodness of fit test and hypothesis test. The result show that bankcruptcy prediction and auditor opinion gives negative influence on audit delay significantly. Firm’s reputation strengthen the influence of bankcrupty prediction to audit delay. Firm’s reputation not able to moderate auditor opinion on audit delay. Key word :Bankcruptcy Probabilty, Auditor Opinion, Audit Delay, Firm’s Reputation, manufacture industries

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 18 Aug 2017 07:01
Last Modified: 18 Aug 2017 07:01
URI: http://eprints.perbanas.ac.id/id/eprint/2640

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