PENGARUH UKURAN PERUSAHAAN, TINGKAT LEVERAGE DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY

UTAMI, NANDA RIZKY PUTRI and Meutia, Inten and Mukhtaruddin, Mukhtaruddin (2011) PENGARUH UKURAN PERUSAHAAN, TINGKAT LEVERAGE DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was Lo determine how is the influence of company size, leverage level and quality of public accounting firms Lo audit delay. The research was done by looking al the data audited financial statements which are owned by the company trade on stock exchanges Indonesia with a population of 24 companies and pulled a sample of 21 companies. Data analysis was performed using mulliple regression analysis. Hypothesis testing to determine whether there is significantly influence of company size, leverage level and quality of public accounting firms simultaneously against the audit delay. Partially the resulls of hypothesis testing found only company size and leverage the significant influencing audit delay, while simultaneously testing found that the three independent variables are company size, leverage, and the quality of the accounting firm jointly affect audit delay. This study has limited only three years from the period 2007 Lo 2009, the sector that research in this study is only for trade sector and three variables are used without entering the diversity of other variables.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ukuran perusahaan, tingkat leverage, kualitas kantor akuntan publik, audit delay.
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:	01 Apr 2020 02:54
Last Modified:	01 Apr 2020 02:54
URI:	http://repository.unsri.ac.id/id/eprint/28763

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