PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDY EMPIRIS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2015-2017)

HARAHAP, WIKE TRISMAYANTI and Ubaidillah, Ubaidillah and Relasari, Relasari (2019) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDY EMPIRIS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2015-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

ABSTRACT THE EFFECTS OF COMPANY SIZE, PROFITABILITY AND AUDITOR OPINON TO AUDIT DELAY (STUDY EMPIRIS IN BANKING CORPORATION LISTED IN INDONESIAN STOCK EXCHANGE 2015-2017) This research aims is to understand the effects of company size, profitability that used Return on Asset (ROA) , Audit Opinion, and Auditor Reputation to Audit Delay in Banking Corporation which registered in Indonesian Stock Exchange (IDX) through 2015-2017. This is a hypotesis research, which the population is every banking corporation registered in Indonesian Stock Exhange in period 2015-2017. Samples are taken using purposive sampling with number of samples of 34 samples. This research using secondary data. This research is using multiple regression analysis. Research shows that simultaneously only Profitability affecting positively and significantly to dependent variable. Partially, only company size and auditor opinion which are affected negatively and significantly toward audit delay. Keywords: company size, return on asset, auditor opinion, audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Profitabilitas, Opini Audit dan Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3644 not found.
Date Deposited:	10 Dec 2019 08:04
Last Modified:	10 Dec 2019 08:04
URI:	http://repository.unsri.ac.id/id/eprint/21151

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