Image of Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Komite Audit Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018)
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Pengaruh Pergantian Auditor, Reputasi Kap, Opini Audit, Komite Audit Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018)

This research aims to determine the effect of auditor switching, public accounting firm’s reputation, audit opinion, audit committee and size of company on audit delay. The samples of this research are the real estate and property companies that listed on the Indonesian Stock Exchange (IDX) period 2014-2018. The samples of this research are 160 financial statements from 32 the real estate and property companies. The method of taking the samples in this research is purposive sampling methode. The data analysis used multiple linear regression. The test results show that the change of auditor has a tcount of 2.652 and a significance level of 0.016 then a tcount of 2.652> ttable 1.975 and a significant level of 0.016 t table 1.975 and a significant level of 0.031 t table 1.975 and a significant level of 0.035

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0317)
02 03. 119 (0317)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0317)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0317)
Tipe Isi
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Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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