PENGARUH SOLVABILITAS, LABA/RUGI OPERASI, UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAY

Anita Feridiawati, . (2014) PENGARUH SOLVABILITAS, LABA/RUGI OPERASI, UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study performed to examine the effect of Solvability, Operation Loss And Profit, Company Size, And Auditor’s Opinion toward Audit Delay in pertambangan companies in Indonesian Stock Exchange over period 2010-2012. The populationof this research is 42 pertambangan companies listed on the Indonesian Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 16 companies from 42 companies those are classified in pertambangan companies in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that Operation Loss and Profit gives significantly effect on Audit Delay. The other variables which is Solvability, Company Size, and Auditor’s Opinion are not significant to Audit Delay. On this research, Operation Loss and profit shows the most influencing variable Audit Delay one that is pointed out from significance as bis as 0,002.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112090] [Penguji II (Pembimbing) : Praptiningsih] [Penguji I : Ni Putu Eka Widiastuti] [Ketua Penguji : Samin]
Uncontrolled Keywords: Audit Delay, Operation Loss and Profit, Solvability
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 22 May 2024 06:00
Last Modified: 22 May 2024 06:00
URI: http://repository.upnvj.ac.id/id/eprint/30073

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