ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012

ARDIANTI, Fanie and YUYETTA, Etna Nur Afri (2013) ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this research is to analyze the factors that had an effect to audit delay of financial reports to the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are firm size, auditor’s opinion, complexity of the company’s operation, audit comittee, profitability, solvability and audit tenure as the independent variables while audit delay as the dependent variable. The sample in this research was secondary data and selected by using purposive sampling method. The sample of this research consist of 48 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2009-2012. The analysis method of this research used multiple linear regression analysis. The result of this research showed that auditor’s opinion had negative and significant influence to audit delay; and complexity of the company’s operation, profitability and audit tenure had positive influence to audit delay; meanwhile firm size, audit comittee and solvability didn’t has significant effect to audit delay

Item Type:Thesis (Undergraduate)
Additional Information:audit delay, firm size, auditor’s opinion, complexity of the company’s operation, audit committee, profitability, solvability, audit tenure
Uncontrolled Keywords:audit delay, firm size, auditor’s opinion, complexity of the company’s operation, audit committee, profitability, solvability, audit tenure
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:42144
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:12 Feb 2014 09:23
Last Modified:12 Feb 2014 09:23

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