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Pengaruh Mutu Auditor, Opini Audit, Ukuran Perusahaan, dan Penghindaran Pajak Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Wahyuningsi, Wahyuningsi (2019) Pengaruh Mutu Auditor, Opini Audit, Ukuran Perusahaan, dan Penghindaran Pajak Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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Abstract

This study aims to determine the factors that affect the timeliness of the submission of financial statements of mining companies listed on the Indonesia Stock Exchange. The factors tested in this study are auditor quality, audit opinion, company size, and tax avoidance. The sample in this study used 84 mining companies that were consistently listed on the Indonesia Stock Exchange in the 2014-2018 period that were taken using the purposive sampling method. These factors are then tested using descriptive statistical analysis, the classic assumption test, and the logistic regression analysis test. The results of the study identified that auditor quality, audit opinion, company size, and tax avoidance had no effect on the timely delivery of financial statements of mining companies listed on the Indonesia Stock Exchange. Keywords: Timeliness, Auditor Quality, Audit Opinion, Company Size, and Tax Avoidance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: WAHYUNINGSI WAHYUNINGSI
Date Deposited: 27 Nov 2019 04:05
Last Modified: 27 Nov 2019 04:05
URI: http://eprints.perbanas.ac.id/id/eprint/4749

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