CD Skripsi

Pengaruh Profitabilitas, Solvabilitas, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019)

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This study aims to examine: The effect of Profitability, Solvency, Audit
Quality, and Company Size on Audit Delay in banking companies listed on the
Indonesia Stock Exchange in 2017-2019. This research uses purposive sampling
technique. The sample amounted to 44 companies in 2017-2019, so the research
data analyzed amounted to 132. The data analysis technique used was descriptive
statistics, classical assumption test, multiple linear regression analysis. The
results of this study found that: Profitability and Audit Quality have an negative
effect on audit delay which is indicated by a coefficient value of -161.091 and a
significant value of 0.046 (Profitability) coefficient value of -19.689 and a
significant value of 0.000 (Audit Quality). Solvency and Firm Size have no effect
on audit delay as indicated by the coefficient value of 0.165 and a significant
value of 0.992 (Solvency) coefficient value of 0.109 and a significant value of
0.906 (Company Size). Profitability, Solvency, Audit Quality and Firm Size affect
audit delay together with a significance value of 0.000 and an Adjusted R-Square
value of 0.149.
Keywords: Audit Delay, Profitability, Solvency, Audit Quality, Company Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0121)

Penerbit

Pekanbaru : Universitas Riau – FakultasEkonomi Dan Bisnis - Akuntansi., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0121)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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