Analisa Pengaruh Ukuran Perusahaan, Profitabilitas Dan Ukuran KAP Terhadap Audit Delay Pada Industri Barang Konsumsi Di BEI Tahun 2009 - 2012

Frestasia, Anissa Dwi (2014) Analisa Pengaruh Ukuran Perusahaan, Profitabilitas Dan Ukuran KAP Terhadap Audit Delay Pada Industri Barang Konsumsi Di BEI Tahun 2009 - 2012. S1 thesis, STIE Indonesia Banking School.

[img]
Preview
Text (Naskah Lengkap)
Annisa Dwi Frestasia.pdf

Download (768kB) | Preview
[img]
Preview
Text (Naskah Ringkas)
Anissa Dwi Frestasia (200912112)_jurnal.pdf

Download (3MB) | Preview
Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=19...

Abstract

The company listed on the Indonesia Stock Exchange are required to report the audited financial statements in a timely. It indicates that the duration of the audit process can affect the reporting of financial statements. The objective of this research is to find empirical evidence about the factors that affect the time lag of audit report or called audit delay. There are three factors used in this research: size of the company, profitability, and size of public accounting firm. Size of the company represented by total assets of the company, profitability represented by return on asset ratio (ROA), and size of public accounting firm represented by dummy variable. This research population is the company in the consumer goods industry in Indonesia Stock Exchange during the period 2009-2012. These samples were selected by using purposive sampling method. The type of data is secondary data and processed using multiple linear regression. The results of this study indicate that the size of the company, profitability, and size of public accounting firm together provide a significant effect (f-test) on audit delay of listed companies in the consumer goods industry in Indonesia Stock Exchange during the period 2009-2012. The result of partial effect in this study (t-test) shows that size of the company and size of public accounting firm have significant influence towards audit delay, but profitability do not have any influence towards audit delay. Keywords: audit delay, size of the company, profitability, size of public accounting firm.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 16 Nov 2020 08:35
Last Modified: 16 Nov 2020 08:35
URI: http://repository.ibs.ac.id/id/eprint/651

Actions (login required)

View Item View Item