PENGARUH UKURAN PERUSAHAAN, LEVERAGE,
PROFITABILITAS DAN KUALITAS AUDIT
TERHADAP AUDIT DELAY PADA PERUSAHAAN
(Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Periode 2015 – 2017)
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Institusion
Universitas Pembangunan Jaya Tangerang
Author
Dini, Jundiati Islami
Subject
HF Commerce
Datestamp
2020-11-17 03:41:32
Abstract :
This study aims to test and analyze the effect of firm size, leverage, profitability and quality of audit on audit delay in companies registered in Indonesia stock exchange manufacturer categories period 2015-2017, which amounted to 140 companies. The sample is used in this study was 33 companies with observation of 99 data companies. The type of data used is secondary data and data sources obtained from financial report of companies listed on Indonesia stock exchange in 2015-2017. Data analysis method uses partial test (test t) as well as simultaneous test (test f) with SPSS 22. Result of this studies indicated that the leverage variable significantly positive effect on audit delay. Profitability variable significantly negative effect on audit delay. Firm size and audit quality have no significant effect on audit delay. Meanwhile, simultaneously all the variable significally influence audit delay. Key Word: Firm size, leverage, profitability, audit quality, audit delay
This study aims to test and analyze the effect of firm size, leverage, profitability and quality of audit on audit delay in companies registered in Indonesia stock exchange manufacturer categories period 2015-2017, which amounted to 140 companies. The sample is used in this study was 33 companies with observation of 99 data companies. The type of data used is secondary data and data sources obtained from financial report of companies listed on Indonesia stock exchange in 2015-2017. Data analysis method uses partial test (test t) as well as simultaneous test (test f) with SPSS 22. Result of this studies indicated that the leverage variable significantly positive effect on audit delay. Profitability variable significantly negative effect on audit delay. Firm size and audit quality have no significant effect on audit delay. Meanwhile, simultaneously all the variable significally influence audit delay. Key Word: Firm size, leverage, profitability, audit quality, audit delay
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