Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Pergantian Auditor, Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2012

Anjani, Mutiara (2014) Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Pergantian Auditor, Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay Pada Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2012. S1 thesis, STIE Indonesia Banking School.

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Abstract

Audit delay is an important issue because it can affect the timely issuance and relevancies of accounting information. The purpose of this study is to find empirical evidence about the factors that affect audit delay. There are four factors used in this study: profitability of the company represented by return on asset ratio, size of the company represented by total assets of the company, the change of auditor andthe size of CPA (Certified Public Accountants). The sample of this study is banking companies listed in Indonesia Stock Exchange during the period 2009 – 2012. This study uses purposive sampling method to select sample from the population. Analysis of descriptive statistic on the sample showed that the average of audit delay on banking company is 69,65 days. Data of this research is a pooled data with common effect model. Hypothesis test of this research is using multiple linier regressions. The results of this study with significant level 5% showed: 1) profitability does not significantly affect the audit delay. 2) Size of the company significantly affects the audit delay. 3) The change of auditor significantly affects the audit delay. 4) The size of CPA does not significantly affect the audit delay. 5) There is a simultaneous influence factor of profitability, which is company size; the change of auditor and the size of CPA affect the audit delay. Keywords : Audit Delay, Profitability, Company Size, the Change of Auditor and the Size of CPA

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	19 Nov 2020 07:04
Last Modified:	16 Jul 2024 01:14
URI:	http://repository.ibs.ac.id/id/eprint/743

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