ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LAMANYA PENYELESAIAN AUDIT (STUDI EMPIRIC PADA PERUSAHAAN YANG TERDAFTAR DI BEI 2008-2012)

PUTRA, PRIMA ANDIKA and Saftiana, Yulia and Yusrianti, Hasni (2013) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LAMANYA PENYELESAIAN AUDIT (STUDI EMPIRIC PADA PERUSAHAAN YANG TERDAFTAR DI BEI 2008-2012). Undergraduate thesis, Sriwijaya University.

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Abstract

Audit delay is the length of time the completion of the audit as measured from the date of closing of the fiscal year to date completed the independent auditors' report and is one important indicator used by investors to assess a company's. The purpose of this study was to analyze the influence of firm size, audit comitte, profit or loss, auditor quality and auditor opinion toward audit delay. This research focuses on Banking and real estate companies listed on Indonesia Stock Exchange in 2008-2012. Multiple regression conducted to prove the hypothesis, it begins with classic assumption test. The regression model meet the classic assumption test. Simultaneous test concluded that all independent variablesinfluencesoudit delay however base on the partial tes results there are two factors that influences audit delay which are audit comitte factor and profit or loss factor.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit delay, firm size, audit comitte, profit or loss, auditor quality and auditor opinion
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Hilda Safitri Rts
Date Deposited:	15 Jan 2021 02:26
Last Modified:	15 Jan 2021 07:18
URI:	http://repository.unsri.ac.id/id/eprint/40205

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