Faktor-faktor yang mempengaruhi audit delay pada perusahaan go public di Indonesia
Nomor Panggil : 2019_TA_AK_023001708021
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Muhammad Nuryatno
Subyek : Auditing - Management;The effect of audit delay - Company governance
Kata Kunci : company size, profitability, company age, solvency, audit delay.
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2019_TA_AK_023001708021_Halaman-Judul.pdf | 18 | |
2. | 2019_TA_AK_023001708021_Bab-1.pdf | 11 | |
3. | 2019_TA_AK_023001708021_Bab-2.pdf |
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4. | 2019_TA_AK_023001708021_Bab-3.pdf |
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5. | 2019_TA_AK_023001708021_Bab-4.pdf |
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6. | 2019_TA_AK_023001708021_Bab-5.pdf |
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7. | 2019_TA_AK_023001708021_Daftar-Pustaka.pdf | 4 | |
8. | 2019_TA_AK_023001708021_Lampiran.pdf |
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P Penelitianini untuk menguji faktor-faktor yang dapat mempengaruhi auditdelay. Penelitian ini menyelidiki pengaruh ukuran perusahaan, profitabilitas,umur perusahaan, dan solvabilitas terhadap audit delay perusahaan gopublicyangterdaftar di Bursa Efek Indonesia (BEI) selama 2013-2017. Pengambilan sampeladalah metode purposive sampling. Penelitian ini menggunakan perusahaan LQ45sebagai sampel. Hasil penelitian menunjukkan bahwa umur perusahaan, danprofitabilitas berpengaruh terhadapaudit delay. Umur perusahaan dan solvabilitastidak berpengaruh signifikan terhadap audit delay.
T This study is to examine the factors that can affect audit delay. Thisstudy investigates the effect of company size, profitability, company age, andsolvency on the audit delay of public companies listed on the Indonesia StockExchange (IDX) during 2013-2017. Sampling is a purposive sampling method.This study uses the LQ45 company as a sample. The results of the study showedthat the age of the company, and profitability had an effect on audit delay.Company age and solvency have no significant effect on audit delay.