CD Skripsi
Pengaruh Solvabilitas, Audit Effort Dan Absolute Level Of Total Accruals Terhadap Audit Delay (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
This research aims to analyze the effect ofsolvency, audit effort, and absolute
level of total accruals onaudit delay.
The population in this research is on mining companies which is listed on the
Indonesia Stock Exchange (idx) in 2016-2018 consist of 49 companies. The sample in
this research used purposive sampling method so sample total is 35 companies.
Hypothesis analysis used in this variable is using multiple linear regression
The results of this study indicate that the variable solvency and absolute level
of total accrualshad effect onaudit delay, meanwhile audit effort had no effect on
audit delay.
Keywords: Audit Delay, Solvency, Audit Effort and Absolute Level of Total
Accruals
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