CD Skripsi
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012
This study aimed to test the size of the Company, profitability, auditor’s Quality and the auditor's opinion affect audit delay in companies listed on the Stock Exchange.
The population of this study included the companies listed on the Indonesian Stock Exchange with years of research, 2010, 2011, and 2012. Companies that meet these criteria and used a sample of 78 companies. Analysis of research on the use of is using multiple linear regression equation with the help of software SPSS (Statistical Product and Service Solution).
Based on the t test showed that there is a partially significant effect of the size of the Company on Audit Delay in Manufacturing company. Based on the t test showed that partially not a significant difference between the profitability, of the Audit Delay in Manufacturing company. Based on the t test showed that there is a partially significant effect of auditor’s quality on Audit Delay in Manufacturing company. Based on the t test showed that there is a partially significant effect of Audit Opinion on Audit Delay in Manufacturing company. Based on the above calculation of the value obtained coefficient of determination (R2) of 0.267. This indicates that auditor’s quality, auditor’s opinion, Profitability, and the size of the Company simultaneously giving the effect of 26.7% on the Audit Delay.
Tidak tersedia versi lain