Analisis Faktor–Faktor Yang Mempengaruhi Audit Delay (Studi Kasus Pada Perusahaan Consumer Goods Yang Terdaftar Di BEI Periode 2008–2011)

Bima, Aria (2013) Analisis Faktor–Faktor Yang Mempengaruhi Audit Delay (Studi Kasus Pada Perusahaan Consumer Goods Yang Terdaftar Di BEI Periode 2008–2011). S1 thesis, STIE Indonesia Banking School.

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Abstract

This research is aimed to study empirically the effect of factors whichinfluencing the Audit Delay variables that includes the size of the company, profitability, solvability , company auditors,and the opinion from the auditors to audit delay. The companies being research are the company from consumer goods industry which are listed on Indonesia Stock Exchange (IDX). The results of this research shows that simultaneous and partial variable of the size of the company, profitability, solvability, company auditors,and the opinion from the auditors to audit delay. The effect of the size of the company, profitability, solvability, company auditors,and the opinion from the auditors to audit delay are 0.923 with significance level of 0.000. While partially, the effect of trust in a brand variable is as follows: first, the size of the company has no significant effect to audit delaywith beta coefficient of 0.087 withsignificance level of 0.065. Profitability has significant effect to audit delaywith a beta coefficient of -0.385 with a significant level of 0.000. Solvability has significant effect to audit delay with a beta coefficient of 0.608 with a significant level of 0.000. auditor’s company has significant effect to audit delaywith a beta coefficient of 0.304 with a significant level of 0.000. Auditor’s opinion has no significant effect to audit delaywith a beta coefficient of 0.057 with a significant level of 0.195 In an effort to decreasethe length of audit delay, the company should increase and maintain the profitabilitys to the company and decrease the solvability Key words: size of the company, profitability, solvability , auditors company, the auditors opinion, audit delay

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 25 Sep 2020 03:35
Last Modified: 25 Sep 2020 03:35
URI: http://repository.ibs.ac.id/id/eprint/1333

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