Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran Kap Terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar pada Bei

Kurniawan, Hafidz Faizal (2018) Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran Kap Terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar pada Bei. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Audit Delay is a length of time a company has from their fiscal year‐end of the financial reports to the audit report date. Audit Delay often occurs in companies that sell their shares, and there are several factors that can affect the audit delay. The purpose of this research is to analyze the factors that can influence audit delay such as profitability, solvency, firm size, and audit firm size. The populations are manufacturing companies in the period 2014 to 2016. The sample collection technique has been done by using purposive sampling method and the samples are up to 103 companies. This research is a qualitative research using SPSS version 23 and it is done by using multiple linear regressions analysis. The results of the research shows that only profitability and audit firm size variable that has a significant influence to the audit delay. Keywords: Audit Delay, Profitability, Solvency, Firm Size, Audit Firm Size

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 22 Nov 2019 03:14
Last Modified: 22 Nov 2019 03:14
URI: http://eprints.perbanas.ac.id/id/eprint/4380

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