Agustina, Lidya and Aldie, Rangga Reza (2013) Faktor-Faktor yang Berpengaruh terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Terdaftard di Bursa Efek Indonesia Tahun 2008). Akurat: Jurnal Ilmiah Akuntansi, 4 (11). pp. 14-37. ISSN 2086-4159
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Faktor-Faktor yang Berpengaruh terhadap Audit Delay.pdf - Submitted Version Download (365Kb) | Preview |
Abstract
The purpose of this research is to know and to analyze the factors that influence audit delay. There are firm size, solvency, profitability, auditor opinion and size of audit firm predicted partially or simultaneously influence toward audit delay in manufacture firm which listed in BEI. Data that used in this research is financial statement from each company through Pusat Data Bisnis dan Ekonomi UGM. Sampling method that used is purposive sampling and there are 75 companies as a research object for period 2008. This research is classified as causal research and replication of former researches. The independent variables for this research are log total asset, TDTA, ROA, auditor opinion, dan size of audit firm. The dependent variable is audit delay. Analysis method that used in this research is quantitative method with multiple regressions. This research concludes that all five of the independent variables are have no influence towards audit delay in simultan. In partial log total asset, TDTA, ROA, auditor opinion, dan size of audit firm are not influence towards audit delay.
| Item Type: | Article |
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| Uncontrolled Keywords: | Audit delay, log of total asset, TDTA (Total Debt To Total Assets ratio), ROA (Return On Asset), auditor opinion, size of audit firm |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 03 Jun 2013 04:50 |
| Last Modified: | 03 Jun 2013 04:50 |
| URI: | http://repository.maranatha.edu/id/eprint/3577 |
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