FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion

Universitas Katolik Musi Charitas

Author

., Dessuwandi

Subject

H Social Sciences (General) 

Datestamp

2022-03-24 06:29:37 

Abstract :
This study aims to analyze whether company size, profit/loss of the company, the auditor's opinion, and a public accounting firm size has an influence on audit delay in the companies listed in Indonesia Stock Exchange in 2013. Samples were selected using simple random sampling method and obtained a sample of 100 companies. The data used are secondary data, the financial statements have been audited. Methods of analysis using multiple regression analysis. The results showed that from four variables, one variable has influence audit delay, the auditor's opinion variables. Three other variables not influence with audit delay are company size , profit/loss of the company, and a public accounting firm size. Keywords: Audit delay, company size, profit/loss of the company, the auditor's opinion, a public accounting firm size 

File :
EA-2014-101225-cover.pdf
EA-2014-101225-abstract.pdf
EA-2014-101225-complete.pdf
EA-2014-101225-summary_id.pdf
EA-2014-101225-tableofcontent.pdf
EA-2014-101225-chapter1.pdf
EA-2014-101225-chapter2.pdf
EA-2014-101225-chapter3.pdf
EA-2014-101225-chapter4.pdf
EA-2014-101225-conclusion.pdf
EA-2014-101225-reference.pdf
EA-2014-101225-attachment.pdf