Image of Pengaruh Auditor Switching, Profitabilitas, Solvabilitas, Komite Audit Dan Opini Auditor Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)
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Pengaruh Auditor Switching, Profitabilitas, Solvabilitas, Komite Audit Dan Opini Auditor Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

ABSTRACT

This research aims to examine the effect of auditor switching, profitability, solvency, audit committee, and auditor’s opinion on audit delay on mining sector companies listed in Indonesian Stock Exchange 2015 – 2017. The population in this study is mining companies listed in the Indonesia stock exchange at 2015-2017 as many 42 companie, Sampling was done by purposive sampling method. Based on purposive sampling method, sampling obtained by 96 companies. The data was analysed by using multiple regression analysis with SPSS version 22.0. Based on the result of test in this research, the partial regression test (t test) indicate that auditor switching variable (0,025), solvency variable (sig 0,003) and committee audit variable (sig 0,008) effect on audit delay. This is shown in the test result that the significance value of the variable is smaller than ()0,05.

Keyword: Audit Delay, Auditor Switching, Profitabilitas, Solvency, Audit Committee, Auditor Opinion

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0310)
02 03. 119 (0310)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0310)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0310)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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