PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN LABA ATAU RUGI TAHUN BERJALAN TERHADAP AUDIT DELAY

Debby Inaz, . (2014) PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN LABA ATAU RUGI TAHUN BERJALAN TERHADAP AUDIT DELAY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is performed to examine the effect of of Firm Size, Solvability and Net Income (loss) Toward Audit Delay in mining companies in Indonesia Stock Exchange over period 2010 – 2012. The population research in 39 mining companies listed on the Indonesia Stock Exchange over period 2010 – 2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 19 companies from 39 companies those are classified in mining companies in Indonesia 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 result that Net Income (Loss) gives significantly positive effect on Audit Delay. The other variable which is Firm Size and Solvability are not significant to Audit Delay. On this research, Net Income (Loss) shows the most influencing variable toward Audit Delay have signinificance as big as 0,001.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112025] [Penguji II (Pembimbing) : Dadang Mulyana] [Penguji I : P. Simorangkir] [Ketua Penguji : Lidya Primta S]
Uncontrolled Keywords: Firm Size, Solvability, Current Year Income (Loss), Audit Delay.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 28 Oct 2024 10:08
Last Modified: 28 Oct 2024 10:08
URI: http://repository.upnvj.ac.id/id/eprint/33944

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