Ervilah (2015) Faktor-faktor yang mempengaruhi audit delay. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh opini audit, kualitas auditor, ukuran perusahaan, klasifikasi industri dan solvabilitas terhadap audit delay. Data dalam penelitian ini adalah laporan keuangan dan laporan auditor independen semua perusahaan yang diperoleh dari website Bursa Efek Indonesia (www.idx.co.id). Pemilihan sampel pada penelitian ini menggunakan teknik purposive sampling dan menghasilkan 740 perusahaan sampel yang terdaftar di Bursa Efek Indonesia selama tahun 2012 dan 2013. Metode analisis regresi berganda digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa kelima variabel independen tersebut berpengaruh terhadap audit delay.
English Abstract
The purpose of this research is to examine and obtain the empirical evidence about the effect of audit opinion, auditor’s quality, size of company, industry classification and solvency to audit delay. Data in this research is the financial statement and independent auditor statement of all companies that were collected from Indonesia Stock Exchange’ website (www.idx.co.id). By using purposive sampling technique, 740 companies which listed on Indonesia Stock Exchange during 2012 until 2013 were selected as the objects of this research. This research used multiple regression method to analyze the data. The result show that all five independent variables have effect to audit delay.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/22/051501447 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | Samsul Arifin |
| Date Deposited: | 20 Feb 2015 14:56 |
| Last Modified: | 29 Oct 2021 07:49 |
| URI: | http://repository.ub.ac.id/id/eprint/107797 |
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10_DAFTAR_ISI,_TABEL,_GAMBAR_DAN_LAMPIRAN.pdf Download (1MB) | Preview |
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11_ABSTRAK.pdf Download (1MB) | Preview |
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12_BAB_I.pdf Download (1MB) | Preview |
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16_BAB_V.pdf Download (1MB) | Preview |
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18_LAMPIRAN.pdf Download (1MB) | Preview |
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