PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)
| Main Author: | Setiawan, Budi |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38209/1/pendahuluan.pdf http://eprints.umm.ac.id/38209/2/BAB%20I.pdf http://eprints.umm.ac.id/38209/3/BAB%20II.pdf http://eprints.umm.ac.id/38209/4/BAB%20III.pdf http://eprints.umm.ac.id/38209/5/BAB%20IV.pdf http://eprints.umm.ac.id/38209/6/BAB%20V.pdf http://eprints.umm.ac.id/38209/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38209/ |
Daftar Isi:
- This study aims to obtain empirical study about the influence of company size, profitability, and size of public accountant to audit delay both partially and simultaneously. The data used in this study was secondary data and population used in this study was property and real estate companies listed in Indonesia stock exchange for 2015-2017 periods. The technique of data collection used documentation techniques by using purposive sampling method to obtain 102 research data obtained from samples criteria. The data analysis was conducted by means of descriptive statistical analysis, multiple linear regression analysis, and classical assumption tests. The results showed that all independent variables simultaneously affect audit delay. Partially, the company size variable has a negative effect on audit delay. The profitability variable has a negative effect on audit delay, while the variable size of public accountant company has a positive effect on audit delay.