Image of Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Opini Audit Terhadap Audit Delay Dengan Reputasi Kantor Akuntan Publik Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 – 2019)
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CD Skripsi

Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Opini Audit Terhadap Audit Delay Dengan Reputasi Kantor Akuntan Publik Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 – 2019)

ABSTARCT
This study aims to examine and analyze: (1) The effect of firm size on audit delay, (2) The effect of profitability on audit delay, (3) The effect of audit opinion on audit delay (4) The effect of firm size on audit delay with the reputation of the public accounting firm as moderating, (5) The effect of profitability on audit delay with the reputation of the public accounting firm as moderating, (6) The effect of audit opinion on audit delay with the reputation of the accounting firm the public as moderating.
The population in this study are manufacturing companies in the trade, service and investment sectors listed on the Indonesia Stock Exchange in 2015-
2019. In this study, the samples obtained were 385 samples obtained using purposive sampling method. This study uses secondary data obtained from financial statements and annual reports of manufacturing companies in the trade, service and investment sectors listed on the Indonesia Stock Exchange during
2015-2019. The results showed that company size, profitability and audit opinion have an effect on audit delay, while the reputation of a public accounting firm cannot moderate the effect of company size, profitability and audit opinion on audit delay.
Keywords: Company Size, Profitability, Audit Opinion, Public Accounting Firm
Reputation, Audit delay.
Rkap*Au

Ketersediaan
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Perpustakaan Universitas Riau 1802112819
1802112819
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802112819
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802112819
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
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Tidak tersedia versi lain

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