CD Skripsi

Pengaruh Opini Auditor, Profitabilitas, Solvabilitas, Dan Financial Distress Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2014 – 2018)

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ABSTRACT
This research aim determination the effect of auditor’s opinion, profitability, solvability, and financial distress on audit delay with the firm size as a moderating on service company listed on Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling method. The sample of this research amounted to 135 sample. This research data uses secondary data obtained from the IDX website and analyzed using SPSS 24. Data analysis technique used the multiple regression analysis and Moderated Regression Analysis. The results of this indicate that: 1) Auditor’s opinion has effect on audit delay. 2) Profitability has effect on audit delay. 3) Solvability has effect on audit delay. 4) Financial distress has effect on audit delay. 5) Firm size is able to moderated the relationship between auditor’s opinion and audit delay. 6) Firm size is able to moderated the relationship between profitability and audit delay. 7) Firm size is able to moderated the relationship between solvability and audit delay. 8) Firm size is able to moderated the relationship between financial distress and audit delay.
Keywords: Audit Delay, Auditor’s Opinion, Profitability, Solvability, Financial Distress, and Firm Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0249)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

xiv, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0249)

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

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