FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY SERTA DAMPAKNYA TERHADAP REAKSI INVESTOR (Studi Empiris Pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)
| Main Author: | Agista, Fazriah |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12268/1/FAKTOR-FAKTOR%20YANG%20MEMPENGARUHI%20AUDIT%20DELAY.pdf https://eprints.untirta.ac.id/12268/ |
Daftar Isi:
- Audit delay that occurs in every company is different. This difference occurs because there are factors that influence. This study aims to examine the factors that affect audit delay. There are two model in this study. First, examine the factors influence of audit delay andsecondly, to test whether the audit delay effect on investor reaction. The independent variable of this study is the first model of the company size, profitability, leverage and the size of the firm. The second model of independent variables is audit delay. Population in this research is finance companies listed on the Indonesia Stock Exchange in 20122014 by using the sampling method. From the results of the sample selection by using purposive sampling, 183 samples acquired companies listed on the Indonesia Stock Exchange. The data in this study were analized using linear regression with SPSS 20. The result of the research of regression model used in this study found that only three variables in the first model independent that affect audit delay are profitability, company size and the size of the firm, while leverage has no effect on audit delay. The results of the second model shows that audit delay that affect investor reaction.