FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013

SUDARYANTO , Bryan Widi and GHOZALI , Imam (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2013. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

Secondary data used in this study are financial statement and audit report from manufacture companies listed in BEI in 2010, 2011, and 2013. From total 285 data, 95 data are selected as sample. The sample selection is based on four criterion: (1) companies listed in BEI in the period of 2011-2013 and submitted its financial statements in 2011-2013; (2) its financial statements are reported in rupiah currency; (3) manufacture companies in 2011-2013; and (4) companies who recorded positive laba during the period of 2011-2013. The result of regression analysis shows that two independent variables, which are profitability and KAP size, have negative abd significant effect towards audit delay. Meanwhilem solvability is found to have positive and significant effect towards audit delay. The remaining independent variables, companies size and audit opinion, are found to not have any significant effect towards audit delay. This research aims to examine factors that influence audit delay on manufacture companies listed in BEI for period 2010-2012. The research design used in this study is a replication from previous study conducted by Modugu et al. (2012) about the determinants of audit delay in Nigerian companies. The model in this research is consisted of five independent variables, which are companies size, profitability, KAP size, solvability, and audit opinion. Additionally, audit delay is also used in this research as dependent variable.

Item Type:Thesis (Undergraduate)
Additional Information:audit delay, companies size, profitability, solvability, audit opinion, manufacture companies
Uncontrolled Keywords:audit delay, companies size, profitability, solvability, audit opinion, manufacture companies
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:47087
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:11 Dec 2015 09:39
Last Modified:11 Dec 2015 09:39

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