Bana, Christine Natalia (2020) Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study is to determine the effect of audit opinion, firm size, profitability, solvency, and frequency of audit committee meetings toward the audit delay. The population in this study using manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2016-2018. The sampling technique that used in this study was purposive sampling and produced the number of sample was 363 samples. The data were analysed by using descriptive statistic, classic assumption test, multiple linier regression analysis, and hypothesis testing. The result from tis study showed that audit opinion, peofitability, and solvency has influences on audit delay. Meanwhile, firm size and frequency of audit committee has no influence on audit delay. Keywords: Audit Delay, Audit Opinion, Firm Size, Profitability, Solvency, Frequency of Audit Committee.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | CHRISTINE NATALIA BANA |
| Date Deposited: | 02 Sep 2020 07:09 |
| Last Modified: | 02 Sep 2020 07:09 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/6934 |
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