CD Skripsi
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Perkebunan Dan Pertambangan Yang Terdaftar Di Bei Tahun 2010-2012
The purpose of this study was to examine the profitability, company size, audit committee, the auditor's opinion, and the reputation of the Public Accounting Firm (KAP) to audit delay in plantation and mining companies listed on the Indonesia Stock Exchange in 2010-2012.
The population was plantation and mining companies listed on the Indonesia Stock Exchange, where the number as many as 38 companies. Then after observation with sample selection requirement that companies eligible sample selection to 32 companies for the observation period 2010-2012. The analysis method is multiple regression analysis using SPSS (Statistical Product and Service Solutions) Version 17.
From the results of hypothesis testing Profitability, Company Size, and the Audit Committee concluded influence on Audit Delay during the study period. Then from the results of hypothesis testing and Auditor Opinion Public Accounting Firm Reputation can be concluded not significantly affect audit delay during the period of this study.
Keywords: Audit Delay, Profitability, Company Size, Auditor and Audit Committee Opinion Public Accounting Firm Reputation.
Tidak tersedia versi lain