Pengaruh Ukuran Perusahaan, Laba Operasi, Solvabilitas Dan Komite Audit Pada Audit Delay

Main Authors: Sari, Ayu Puspita, Widhiyani, Luh Sari
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region , 2015
Subjects:
Online Access: https://ojs.unud.ac.id/index.php/Akuntansi/article/view/11202
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/11202/10228
Daftar Isi:
  • The development of capital markets firms indicate the number of requests for audits of financial statements that is a source of information for stakeholders.Good financial statements has an appeal that can increase the price of the stock market. The Company requires the issuance of the financial reporting process faster for the company to have a good image in the eyes of the public. The samples used were 60 companies. Nonprobability sampling method by using purposive sampling method was used in this study. Methods of data collection in the form of non-participant observation method, the linear analysis techniques. Obtain partial test (1) the size of the company negatively affect audit delay, (2) operating profit negatively affect audit delay, (3) solvency positive effect on audit delay, and (4) the audit committee has no effect on audit delay.