PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAY

Ria Herviana Sari, . (2015) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Firms listed on the Stock Exchange shall publish the audited financial statements to Bapepam results no later than 90 days since the publication of the annual report. This study was conducted to examine the effect of profitability, company size and Opinion Auditor to Audit Delay in manufacturing companies, especially consumer goods sector and various industries in Indonesia Stock Exchange 2010-2012. Sample This study covers 13 companies. Sampling method using purposive sampling. This study uses secondary data were analyzed using multiple linear regression. The results of the analysis concludes that a significant negative effect on the profitability of the audit delay, while the size of the company and the auditor's opinion no significant effect on audit delay due to the significant value of the variable that is more than 0,05.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112208] [Penguji II/Pembimbing : Satria Yudhia Wijaya] [Penguji I : Samin] [Ketua Penguji : Akhmad Saebani]
Uncontrolled Keywords: Profitability, Company Size and Opini Auditor
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 27 Jun 2024 07:17
Last Modified: 27 Jun 2024 07:17
URI: http://repository.upnvj.ac.id/id/eprint/30336

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