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ANALISIS PENGARUH FAKTOR INTERNAL PADA AUDIT DELAY ( ANALISIS PENGARUH FAKTOR INTERNAL PADA AUDIT DELAY (Studi Empiris pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia)

SARI, NOVIA PURNAMA (2016) ANALISIS PENGARUH FAKTOR INTERNAL PADA AUDIT DELAY ( ANALISIS PENGARUH FAKTOR INTERNAL PADA AUDIT DELAY (Studi Empiris pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this research is to find out the effect of internal factors of empirical evidence to audit delay in real estate and property companies listed on the Indonesian Stock Exchange 2010-2014 period. The internal factors of this research consist of company size, profitability, solvability, and internal auditor. The population of this research is real estate and property company’s financial statements listed on the Indonesian Stock Exchange from 2010 to 2014. The sampling technique uses sampling purposive sampling. Of the 255 companies that are listed on Indonesian Stock Exchange from 2010 to 2014, there are only 225 companies that meet the characteristics of samples that have been determined. The data collected is the secondary data from real estate and property companies financial report and annual report listed on Indonesian Stock Exchange. The research uses normality test and multiple regression. The results of this research can be concluded that the company size and internal auditor have influence to audit delay. On the other hand, profitability and solvability have no influence to audit delay Key words: audit delay, company size, profitability, solvability, and internal auditor

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 09 Jan 2018 05:13
Last Modified: 09 Jan 2018 05:13
URI: http://eprints.perbanas.ac.id/id/eprint/3065

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