Pengaruh Leverage Dan Karakteristik Perusahaan Terhadap Audit Delay (Studi Kasus Pada PT. XYZ)
| Main Authors: | Diah Antika Sari, ., Iin Rosini, . |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Universitas Pamulang
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.unpam.ac.id/960/1/Jurnal%20Ilmiah%20Akuntansi%20SI.%20Vol.2%20No.%204%20Oktober%202014.pdf http://eprints.unpam.ac.id/960/ |
Daftar Isi:
- This study aimed to determine the effect of leverage and the characteristics of the company to audit delay(case study at PT. XYZ).The study method that used by the writer is descriptive quantitative with data collection technique that conducted through field studies and literature studies against the elements of leverage and characteristics of the company and the audit delay. The data analysis technique used in this study is multiple regression analysis. The results of the analysis of the effect of leverage and the characteristics of the company to audit delay by R is 0.926 while the coefficient of determination is 0.816 or 81.60%. This means that81.60% of the auditdelayinfluencedbyleverageand the characteristics of the company and18.40% influencedbyotherfactors. With n = 10 at significance level α = 0.05 so the study hypothesis for Ha is accepted and Ho is rejected. Based on the analysis result it can be concluded that leverage the company considered less good and the characteristics of the company belonging to the large company and audit delay which never exceeds a specified time limit. Keywords: Leverage, Characteristics of the Company, Audit Delay