Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia )

Sutriana, Sutriana (2018) Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia ). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to provide empirical evidence of the affect of company’s size, profitability, solvability, and auditor’s quality to audit delay on consumer goods companies listed in Indonesia Stock Exchange. Data used in this research were taken from the company’s annual financial report obtained from www.idx.co.id. Population of this research areconsumer goods companies listed in Indonesia Stock Exchange (BEI) in 2014 until 2016. Type of data used in this research is secondary data. The samples in this research were gathered using purposive sampling with the total sample of 66 samples. The results showed that profitability affect on audit delay, while company’s size, solvability, and auditor’s quality dont have affect on audit delay. Taken together the whole variables (company’s size, profitability, solvability, and auditor’s quality) affect the audit delay.

Item Type: Thesis (Other)
Uncontrolled Keywords: audit delay, company’s size, profitability, solvability, auditor's quality.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: > Akuntansi S.1
Depositing User: Furqan nafis al-azami
Date Deposited: 07 Oct 2021 08:15
Last Modified: 07 Oct 2021 08:15
URI: http://repository.uir.ac.id/id/eprint/2995

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