CD Skripsi

Pengaruh Solvabilitas, Kepemilikan Publik, Auditor Switching Dan Perusahaan Holding Terhadap Audit Delay (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2011-2014)

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The purpose of this research is to analyze the factors that affectaudit delay.The examined factors of this research are solvability, public ownership, auditor switching and holding company as the independent variables while the audit delay as thedependent variables.The sample consists of 28 mining companies listed in the Indonesia StockExchange (IDX) and submitted financial reports consistently in theperiod 2011-2014. The data that was used in this research was secondary dataand selected by using purposive sampling method. The analysis tool used ismultiple regression analysis.The partial regression test (t test) results show that solvability have significant effect on audit delay, while public ownership, auditor switching and holding company had no effect on the provision of the audit delay. Based on total adjusted R-square result proved that variables of solvability, public ownership, auditor switching and holding company results of 20.05% while the rest of 79.5% were affected by other variables that were not performed in this study. Key word : audit delay, solvability, public ownership, auditor switching and holding company.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0003)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2017

Deskripsi Fisik

ix, 64 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0003)

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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