FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIK DI BEI
Daftar Isi:
- This researchare Go Public companies which listed in Indonesia Stock Exchange either manufacture and non manufactures company. Criteria of the company is go public company which issue financial statement within 4 periods begin in 2008-2011 as many as 150 companies and gained as 600 observation data. This research studying about what dominant factors that influences audit delay of emiten financial statement in Indonesia Stock Exchange. This research aim to recognize about factors significant level that influences audit delay either partially or simultaneously. These factors represented by indicator variables as independent variable that are profitability, solvability, opinion type, KAP size, company size and Last Year Opini. Type and data source is secondary data by using Multiple Linear Regression Model Analysis. Keywords : Audit Delay, Profitability, Solvability, Opinion Type, KAP Size, Company Size and Last Year Opini