CD Skripsi

Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia

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The purpose of this research is to examine the impact of the company size, type of industry, profitability, debt ratio, firm age, the auditor's opinion, and the size of audit firm toward audit delay. This study uses LQ 45 companies which have been listed in the Indonesia Stock Exchange. The samples in this research are 45 companies. Data in this research is a secondary data which is obtained from Indonesia Stock Exchange in around 2014 periods. Samples were selected using purposive sampling technique. Hypothesis testing using multiple linear regression. However, these test are carried out after the tests meet the classical assumptions of normality, multicollinearity, heteroskedastisitas and autocorrelation test. Based on the classical assumption in the study showed no irregularities. The result of the study shows that only the type of industry have significant influence towards audit delay on the other side, the company size, profitability, debt ratio, firm age, the auditor's opinion, and the size of audit firm do not have any influence towards audit delay. Based on the coefficient of determination (R2) obtained value adjusted R square of 0.396. This shows that all the independent variables affect the dependent variable 39.6%, while the remaining 60,4% influenced by other variable not examined in this study.
Keyword : audit delay, analysis, company, and IDX.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0031)

Penerbit

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

Deskripsi Fisik

xi, 104 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0031)

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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