Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Di bursa Efek Indonesia

Wafa, Moch. (2018) Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Di bursa Efek Indonesia. Masters (S2) thesis, Wijaya Kusuma Surabaya University.

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Abstract

The span of time or the gap between the financial statement dates and the auditor's opinion dated indicates the length of the audit process. The purpose of the study is to measure the factors that affect audit delay. These factors include company size, gross profit, profitability, solvency, auditor’s opinion, and auditor’s reputation as independent variables and audit delay as dependent variable. Purposive sampling is a sampling technique used in this study, the sample is a manufacturing company listed on the Indonesia stock exchange (IDX) or Bursa Efek Indonesia (BEI). This study uses multiple linear regression analysis methods. The conclusion of this study shows that audit delay factors simultaneously have a positive influence on audit delay. Independent variable solvency partially has a significant and positive effect on audit delay, while independent variable company size, gross profit, profitability, auditor’s opinion, and auditor’s reputation have no effect on audit delay

Item Type: Thesis (Masters (S2))
Uncontrolled Keywords: Company Size, Gross profit, Profitability, Solvency, Auditor’s Opinion, Auditor’s Reputation, and Audit Delay
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Economic and Business > Master In Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 06 Aug 2019 04:12
Last Modified: 06 Aug 2019 04:12
URI: http://erepository.uwks.ac.id/id/eprint/999

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