FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA
Audit delay is the time span measured by the length of the day in completing the audit process by independent auditors of the closing date of December 31, until the date stated in the report of independent auditors. The purpose of this study was to determine the effect of firms size, profitability,...
| Main Authors: | , |
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| 格式: | Thesis |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2011
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| 主题: |
| _version_ | 1826043546733379584 |
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| author | , NINA YULIANASARI, SE. , Dr. Eko Suwardi, M.Sc. |
| author_facet | , NINA YULIANASARI, SE. , Dr. Eko Suwardi, M.Sc. |
| author_sort | , NINA YULIANASARI, SE. |
| collection | UGM |
| description | Audit delay is the time span measured by the length of the day in completing
the audit process by independent auditors of the closing date of December 31, until
the date stated in the report of independent auditors. The purpose of this study was to
determine the effect of firms size, profitability, solvency levels, KAP size, and
auditor's opinion on the audit delay.
The object of this research is the financial statements of companies listed in
Bursa Efek Indonesia (BEI) from years 2007 to 2009. So that samples obtained as
many as 260 companies. The method used in this study is by descriptive statistical
methods, classical assumption and hypothesis testing.
Based on the classic assumption test results of this study there were no
symptoms of normality model, multicollinearity, autocorrelation and
heteroscedasticity. Based on the hypothesis test with a multiple linear regression that
is testing the F note that firms size, profitability, solvability level, KAP size, and
auditor opinion simultaneously affect the audit delay. While the results of t test is
known only firms size, KAP size, and auditor opinions that influence the audit delay,
while the level of profitability and solvency of no significant impact on audit delay.
To obtain the determinant coefficient of 0.095 which means 9.5% dependent variable
(audit delay), influenced by independent variables (firm size, profitability, solvency
levels, kap size, and auditor's opinion), while 90.5% are influenced by other
variables. |
| first_indexed | 2024-03-13T22:05:31Z |
| format | Thesis |
| id | oai:generic.eprints.org:88887 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:05:31Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:888872014-08-20T02:52:53Z https://repository.ugm.ac.id/88887/ FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA , NINA YULIANASARI, SE. , Dr. Eko Suwardi, M.Sc. ETD Audit delay is the time span measured by the length of the day in completing the audit process by independent auditors of the closing date of December 31, until the date stated in the report of independent auditors. The purpose of this study was to determine the effect of firms size, profitability, solvency levels, KAP size, and auditor's opinion on the audit delay. The object of this research is the financial statements of companies listed in Bursa Efek Indonesia (BEI) from years 2007 to 2009. So that samples obtained as many as 260 companies. The method used in this study is by descriptive statistical methods, classical assumption and hypothesis testing. Based on the classic assumption test results of this study there were no symptoms of normality model, multicollinearity, autocorrelation and heteroscedasticity. Based on the hypothesis test with a multiple linear regression that is testing the F note that firms size, profitability, solvability level, KAP size, and auditor opinion simultaneously affect the audit delay. While the results of t test is known only firms size, KAP size, and auditor opinions that influence the audit delay, while the level of profitability and solvency of no significant impact on audit delay. To obtain the determinant coefficient of 0.095 which means 9.5% dependent variable (audit delay), influenced by independent variables (firm size, profitability, solvency levels, kap size, and auditor's opinion), while 90.5% are influenced by other variables. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , NINA YULIANASARI, SE. and , Dr. Eko Suwardi, M.Sc. (2011) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51204 |
| spellingShingle | ETD , NINA YULIANASARI, SE. , Dr. Eko Suwardi, M.Sc. FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA |
| title | FAKTOR-FAKTOR YANG MEMPENGARUHI
AUDIT DELAY DI INDONESIA |
| title_full | FAKTOR-FAKTOR YANG MEMPENGARUHI
AUDIT DELAY DI INDONESIA |
| title_fullStr | FAKTOR-FAKTOR YANG MEMPENGARUHI
AUDIT DELAY DI INDONESIA |
| title_full_unstemmed | FAKTOR-FAKTOR YANG MEMPENGARUHI
AUDIT DELAY DI INDONESIA |
| title_short | FAKTOR-FAKTOR YANG MEMPENGARUHI
AUDIT DELAY DI INDONESIA |
| title_sort | faktor faktor yang mempengaruhi audit delay di indonesia |
| topic | ETD |
| work_keys_str_mv | AT ninayulianasarise faktorfaktoryangmempengaruhiauditdelaydiindonesia AT drekosuwardimsc faktorfaktoryangmempengaruhiauditdelaydiindonesia |