Determinan Audit Delay Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017

Anggraini, Dewi Aisyah Rizki (2019) Determinan Audit Delay Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to determine the effect of profitability, solvency, firm’s age, audit committee, and audit tenure on audit delay. This study uses mining sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2017 as research subjects. The sample selection method in this study use saturated sampling or census. The number of samples from this study are 123 samples obtained from mining sector companies during the period 2013-2017. The data analysis technique in this study is multiple linear regression analysis. The results of this study are profitability, solvability, firm’s age, and audit committee affect on audit delay, while audit tenure does not affect on audit delay.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: DEWI AISYAH RIZKI ANGGRAINI
Date Deposited: 24 Sep 2019 03:47
Last Modified: 15 Oct 2019 07:58
URI: http://eprints.perbanas.ac.id/id/eprint/4680

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