Haidar, Ahmad (2018) Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Pada Perusahaan Pertambangan Di Indonesia Tahun 2015-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh ukuran perusahaan, profitabilitas, solvabilitas dan ukuran KAP terhadap audit delay. Sampel yang digunakan dalam penelitian ini adalah 12 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2017 dengan jumlah total observasi 42 perusahaan. Model pemilihan sampel yang digunakan adalah purposive sampling. Model analisis data penelitian menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa hanya profitabilitas yang diproksikan dengan Return on Asset berpengaruh negatif dan signifikan terhadap audit delay. Sedangkan ukuran perusahaan, solvabilitas, dan ukuran KAP terbukti tidak berpengaruh terhadap audit delay.
English Abstract
The purpose of this research is to examine the effect of firm size, profitability, solvability, and auditor size on audit delay. The sample used in this study is 12 mining companies listed on the Indonesian Stock Exchange from 2015 to 2017 with a total number of 42 companies observed. Sampling was conducted by the purposive sampling method. The utilized method of analysis is multiple regression analysis. The result of this study showed that only profitability proxied by Reurn on Asset has negative and significant effect on audit delay. Meanwhile firm size, solvability, and auditor firm size has an insignificant effect on audit delay.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/695/051900190 |
| Uncontrolled Keywords: | Firm Size, Profitability, Solvability, Auditor Firm Size, Audit Delay, Firm Size, Profitability, Solvability, Auditor Firm Size, Audit Delay |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Apr 2019 01:42 |
| Last Modified: | 20 Oct 2021 08:45 |
| URI: | http://repository.ub.ac.id/id/eprint/164071 |
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