CD Skripsi

Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Emiten Perbankan Di Bursa Efek Indonesia (Bei) Tahun 2013-2014

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The purpose of this study was to describe and determined the Analys Factors That Impact The Audit Delay in Banking Company listed on the Indonesia Stock Exchange from 2013 to 2014. Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. The research using variable of profitability, audit commitee size, public accountant firm size, and age of company. This research will look for the effect of partially and simultaneously. The method used in this study is causal verification with quantitative methods, using a sample of 37 companies in listed on the indonesia stock exchange. Data collection techniques were using documentary studies with secondary data collection in 2013 and 2014. First, the process of data analysis is using logistic regression, then followed by hypothesis testing using omnibus test, Nagelkerke R square, Overall model fit test, and matrix classification. Testing in this study using SPSS software version 17 for windows. The result of this study show that of only profitability significant effect toward audit delay, while the others like a audit commitee size, public accountant firm size, and age of company do not influence time of audit delay.
Keywords: analys, audit delay, profitability, audit commitee size, Indonesia Stock Exchange

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0179)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

vii, 64 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0179)

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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