Pengaruh Kualitas Audit Dan Opini Auditor Terhadap Lamanya Audit Delay Pada Perusahaan Yang Terdaftar Di Bei Periode 2011 Dan 2012 Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Junaidi
Subject
H Social Sciences (General)
Datestamp
2020-03-07 03:54:30
Abstract :
This study aimed to determine the effect of Audit Quality and Auditor Opinion
on Audit Delay in companies listed on the Stock Exchange for 2011 and 2012.
Sample set using purposive sampling method. The sample obtained by 60
companies of which 34 companies are experiencing delay to audit the audited
financial statements ending in 2011 and 26 companies for the period audited
financial statements in 2012. Secondary data was tested using dummy
regression models using SPSS ver. 15.0. Results of this study was the
hypothesis that negatively affect of audit quality and auditor's opinion on audit
delay rejected