FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIK YANG TERMASUK DALAM JII (JAKARTA ISLAMIC INDEX)
TAHUN 2009-2011
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
DAMAYANTI, FONNEY
Subject
657.45 - AUDITING
Datestamp
2017-06-20 07:45:39
Abstract :
This study aimed to determine the significance of the influence of internal factors such as: solvency, operating income, types of opinions, firm size, internal auditors, and the type of public industry which is included in the Jakarta Islamic Index years 2009-2011. The selecting sample used purposive sampling method. Techniques of data analysis are consisted of descriptive statistics analysis, the classical assumption test, test and linear regression analysis. From the processing of multiple regression model shows that only the variable types of industries that have a significant impact on Audit Delay. In regression model the variable operating income, type of subjective, and internal auditors are eliminated by the SPPS cause the data using dummy variables form which didn?t have any variance and konstant model. This result of this research can help the public accounting profession is in effort to improve the efficiency and effectiveness of his audit performance and for all existing studies by controlling the dominant factors that cause Audit Delay. Keywords: audit delay, solvability, profit and loss, auditor opinion, public accountant size, internal auditor, and industry classification
This study aimed to determine the significance of the influence of internal factors such as: solvency, operating income, types of opinions, firm size, internal auditors, and the type of public industry which is included in the Jakarta Islamic Index years 2009-2011. The selecting sample used purposive sampling method. Techniques of data analysis are consisted of descriptive statistics analysis, the classical assumption test, test and linear regression analysis. From the processing of multiple regression model shows that only the variable types of industries that have a significant impact on Audit Delay. In regression model the variable operating income, type of subjective, and internal auditors are eliminated by the SPPS cause the data using dummy variables form which didn?t have any variance and konstant model. This result of this research can help the public accounting profession is in effort to improve the efficiency and effectiveness of his audit performance and for all existing studies by controlling the dominant factors that cause Audit Delay. Keywords: audit delay, solvability, profit and loss, auditor opinion, public accountant size, internal auditor, and industry classification
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