Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Dengan Pergantian Auditor Sebagai Moderasi (Perusahaan Sektor Jasa Keuangan Yang Terdaftar Di Bursa Efek Indonesia (Bei))

Agustina, Dina (2019) Faktor-Faktor Yang Berpengaruh Terhadap Audit Delay Dengan Pergantian Auditor Sebagai Moderasi (Perusahaan Sektor Jasa Keuangan Yang Terdaftar Di Bursa Efek Indonesia (Bei)). Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

An audit delay is any time delay in pass on the audited financial reports by the auditors to the company that can affect the quality of information from the financial report. This research aims to review the influence of the size of the company, profitability, solvability, and auditor switching as modeasi audit delay. This research subject use the company financial services sector listed Indonesia Stock Exchange (IDX) during the period in 2013-2017 by using the purposive sampling method. This research sampling is 51 the company financial services sector for 5 period of being 255 company financial services sector. This research technique data analysis is moderated regression analysis. The result of research that the size of the company and its effect on an audit delay, solvency while profitability audit delay will not affect the passing of an audit incapable of moderating the independent variable. Keyword: Audit delay, firm size, profitability, solvability, and auditor switching.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 18 Dec 2019 04:14
Last Modified: 18 Dec 2019 04:14
URI: http://eprints.perbanas.ac.id/id/eprint/5702

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