FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

UTAMI, INDAH WIEN and Nasai, M. (2011) FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

One of qualitative characteristic in reporlingfinancial report is relevant. Financial report will be relevanJ if it provide on time (timeliness) so that can assist user in decision making. Timeliness could bejudgingfrom the audit delay, which is the length of lime from a company fiscal year end lo the date of auditor's report. The objective of this research is lo examine empirically the influence of total assets, profit/loss, debt to equity raJio, currenJ raJio, firm age and public accountant category toward audit delay of listed manufacture companies in Indonesia Stock Exchange since 2005 till 2009. Sample of this research were selected by purposive sampling method Analysis hypothesis is using multiple regressiom before the hypothesis test; it begins with classic assumption test. The regression model meets the classic assumption test. The result of multiple regression shows thaJ all of the independent variable are influence by audit delay as much as 45%. The result of F lest shows thaJ all independenJ variables are irifluences the dependenJ variable. The result of Parameter significance tests shows that total asset, profit/loss and public accounJant categorize are irifluence the audit delay while debt to equity raJio, currenJ ratio and firm age doesn't influence the audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	audit delay, total asset, Profit/Loss, Debt lo equity Ratio, Current Ratio, Firm age and Public Accountant category
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	18 Mar 2020 03:07
Last Modified:	18 Mar 2020 03:07
URI:	http://repository.unsri.ac.id/id/eprint/28350

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