PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN KAP, DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2013-2017)

Setyorini, Ninik (2019) PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN KAP, DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2013-2017). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This study aims to examine the effect of profitability, solvency, KAP size, and auditor opinion on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The dependent variable used in this study is audit delay measured from the date of book closing on December 31 to the date stated in the independent auditor's report. The independent variables used were profitability, solvability, KAP size, auditor opinion. This study uses company size as a control variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample in this study amounted to 515 companies for 5 consecutive years selected by purposive sampling method. The data analysis technique used in this study is panel data regression analysis using program eviews 9.The results showed that profitability and KAP size did not affect audit delay, while solvency had a positive effect on audit delay and auditor opinion had a negative effect on audit delay. Company size control variables have no effect on audit delay. Keywords: Audit Delay, Profitability, Solvability, KAP Size, Auditor Opinion, and Company Size.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Audit Delay, Profitability, Solvability, KAP Size, Auditor Opinion, and Company Size.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Mrs NOVI HANDAYANI
Date Deposited: 01 Nov 2019 03:43
Last Modified: 01 Nov 2019 03:43
URI: http://repository.setiabudi.ac.id/id/eprint/3517

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