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PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN GO PUBLIK YANG TERMASUK DALAM JII TAHUN 2005-2010

SEPTIARA, AISYAH DEWI (2012) PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN GO PUBLIK YANG TERMASUK DALAM JII TAHUN 2005-2010. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

In this study, which measured variables are audit delay, profitability and solvency. The objective of this study is to know the test whether profitability and solvency influence the audit delay on companies which listed in Jakarta Islamic Index from 2005 to 2010. This research used sensus method which took all the companies listed in Jakarta Islamic Index as the sample. It used 202 sample from six years. The analysis hypothesis is using Multiple Regression , before hypothesis test , normality data test using P-Plot Test and kolmogorof- Smirnov test. The result of multiple regression model shows that audit delay influence by solvency shows significant result at 0,038 it lower than 0,05, percent except profitability aren’t significant factors. Things that are influence audit delay to profitability can occur due to internal and external factors in the company. External factors are obviously whether or not the audit program, documented any event or transaction, auditor competence, experience auditing, scope of audit, independence and integrity, assistance or supervision by the senior auditor. Internal factors in the company are documents or accounting records, internal control systems and role of active management, employees in the audit process. The results of the solvency of the significant variables on audit delay is expected due to high interest costs, depreciation costs, maintenance costs and maintenance agreements with third-party debt, debt restructuring. Keywords : audit delay, profitability, solvency

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 02 Jul 2018 07:35
Last Modified: 02 Jul 2018 07:39
URI: http://eprints.perbanas.ac.id/id/eprint/3165

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