ANALISIS FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Telekomunikasi Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2017)
Daftar Isi:
- The objective of the research was to find out analyze, and prove empically the influence of Profibility, solvability, and firm size on the audit delay. The population in this research were all of telecommunications companies listed on the Indonesia stock exchange (IDX). Sampling was done using the purposive sampling method and the total of samples were 5 companies. The data used is secondary data in the form of financial statements. The method used is multiple linear analysis. The results of this research prove that the average audit delay that occurs is equal to 80.43 days with a standard deviation of 48.524. Simultaneously these variables indicate that Profitability, Solvability, and Company Size affect the audit delay partially variables that significantly influence audit delay only the variables of Profitability and Solvency. While the Company Size variable has no significant effect on audit delay.