ANALISIS PENGARUH JENIS INDUSTRI, KOMPLEKSITAS OPERASI PERUSAHAAN, PROFITABILITAS, TINGKAT LEVERAGE, DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion

Universitas Katolik Musi Charitas

Author

., Devis

Subject

H Social Sciences (General) 

Datestamp

2022-03-24 09:31:34 

Abstract :
This study aimed to provide empirical evidences about the impacts of industrial types, complexity of company?s operation, profitability, level of leverage, and auditor switching on the audit delay. Population of this study were companies listed on Indonesia Stock Exchange in 2013. By using purposive sampling method, the samples obtained in this study were 38 companies. Based on the hypothesis tests using multiple regression analysis method by the assistance of SPSS program ver. 17,0 the results showed that among the five independent variables, only level of leverage which has a significant impact on the audit delay. Meanwhile, the other independent variables such as industrial types, complexity of company?s operation, profitability, and auditor switching have no significant impact on the audit delay. Keywords: Audit Delay, Industrial Types, Complexity of Company?s Operation, Profitability, Level of Leverage, and Auditor Switching 

File :
EA-2014-101614-cover.pdf
EA-2014-101614-abstract.pdf
EA-2014-101614-complete.pdf
EA-2014-101614-summary_id.pdf
EA-2014-101614-tableofcontent.pdf
EA-2014-101614-chapter1.pdf
EA-2014-101614-chapter2.pdf
EA-2014-101614-chapter3.pdf
EA-2014-101614-chapter4.pdf
EA-2014-101614-conclusion.pdf
EA-2014-101614-reference.pdf
EA-2014-101614-attachment.pdf