CD Skripsi

Pengaruh Umur Perusahaan, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, Dan Jenis Industri Terhadap Audit Delay(Studi Empiris Pada Perusahaan Indeks Lq 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014)

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The purpose of this research is to determine the effect of firm age, firm size, public accountant firm size, and industry type to audit delay of indeks LQ 45 companies listed in Indonesian Stock Exchange 2012-2014. The samples of this research is 26 indeks LQ 45 companies listed in Indonesian Stock Exchange during 2012-2014. The method of determining the sample is by using purposive sampling method, while the data processing methods used by research are the multiple regression and use SPSS version 19.00 as the software for processing the data. The result shows that the firm age, firm size, public accountant firm size, and industry type do not significantly influence to audit delay. Theresult ofthestudy showed thatthefirm age has not significant effect (0,153 > α=0,05), firm size has no significant effect (0,138 > α=0,05), public accountant firm size has not significant effect (0,118 > α=0,05),and industry type has not significant effect (0,098 > α =0,05). The value of adjust R square aqual to .297 which mean 29,7% of audit delay variable was able to influence the variables are firm age, firm size, public accountant firm size, and industry type.
Keywords: audit delay, firm age, firm size, public accountant firm size, and industry type

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0295)

Penerbit

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

Deskripsi Fisik

ix, 88 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0295)

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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