Pengaruh Reputasi Kap Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-1014 Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Utari, Krista Liliana
Subject
H Social Sciences (General)
Datestamp
2022-01-17 03:56:45
Abstract :
This study was conducted to test whether the KAP Reputation and Profitability affect audit delay. The population in this study was services companies listed on the Indonesia Stock Exchange. Determination of the sample was done by using proportional stratified random sampling method in order to get the total sample of 93 companies. Hypothesis testing was conducted by using multiple regression analysis with the help of SPSS program version 18.0. Results of hypothesis testing showed that the first hypothesis ( H1 ) who stating KAP Reputation KAP negatively affects audit delay, the hypothesis was rejected. The second hypothesis ( H2 ) which stated that the Profitability negatively affects audit delay, the hypothesis was rejected.