ANALYSIS OF FACTORS INFLUENCING AUDIT DELAY IN MANUFACTURES COMPANY(Empirical Study of Manufacturing Company Listed in Indonesia Stock Exchange during the Period 2010-2012)
| Main Author: | YOLANDA, AMELINA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/8088/1/201411261208th_upload.pdf http://scholar.unand.ac.id/8088/ |
Daftar Isi:
- This research aims to identify factors influencing auidt delay in the company. This research used two variables, namely dependent variable and independent variable. The dependent variable used is audit delay. In the other hand, the independent variable used is firm’s size, profitability, public accountant and debt to equity ratio. This research takes the population of manufacturing company listed in Indonesia Stock Exchange during the period 2010-2012 which amounted to 126 companies. By using purposive sampling techniques, there are 42 companies that appropriate with the sample’s criteria in this research.The writer used Debt Equity Ratio (DER) to measures audit delay that occurs in the company. Moreover, the writer also used descriptive statistics test and SPSS 20 to test all hypotheses in this research. The result of this research proved that size of audit committee and activity of audit committee has a significant negative influence on financial distress. Keywords: Audit Delay, Firm’s Size, Profitability, Public Accountant, Debt Equity Ratio