Image of Pengaruh Ukuran Perusahaan, Umur Perusahaan, Audit Tenure Danlaba Atau Rugiterhadap Audit Delay Dengan Spesialisasi Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)
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Pengaruh Ukuran Perusahaan, Umur Perusahaan, Audit Tenure Danlaba Atau Rugiterhadap Audit Delay Dengan Spesialisasi Auditor Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)

This study aims to examine the effect of firm size of firm age, audit tenure and profit or loss on audit delay with specialization of auditor as moderation variable. This research is conducted on mining companies listed in Indonesia Stock Exchange period 2013-2016. The population in this study are 41 mining companies listed in Indonesia Stock Exchange period 2013-2016. The sample in this study amounted to 34 companies. Sampling method used in this study is purposive sampling, while the data processing method used in this study is multiple linear regression analysis using SPSS software version 21.00 to process the data. The results of this study indicate that firm size with significance value of 0,000 ( 0.05) audit tenure with significance value 0,477 (>0,05) and profit or loss with a significance value of 0.411 (> 0.05) has no effect on audit delay. While the specialization is able to moderate firm size on audit delay with a significance value of 0.010 (> 0.05). The auditor specification is not able to moderate the audit tenure to audit delay with a significance value of 0.748 (> 0.05), firm age with a significance value of 0.051 (> 0.05) and profit or loss with a significance value of 0.283 (> 0.05).
Keywords: audit delay, firm size, company age, audit tenure, profit or loss, auditor specialization

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0010)
02 03. 118 (0010)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 118 (0010)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xi, 110 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0010)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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