FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ45 TERDAFTAR DI BEI 2014

Poppy Indriani, Poppy (2022) FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ45 TERDAFTAR DI BEI 2014. FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN LQ45 TERDAFTAR DI BEI 2014.

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Abstract

The purpose of this study is to analyze the factors company size, company profitability, company solvency, audit opinion, earning per share, and total commitee size that affect audit delay partially or simultane on the company LQ45 listed in the Indonesian Stock Exchange in 2014. This study used quantitative data, sampling using purposive sampling. The total numbers of samples were 39 companies. Then, data were analyzed using descriptive statistics, classical assumption test and multiple linier regression analysis. The result of this study shows that :(1)The size of the Company has not significant effect on Audit Delay (2) Profitability Company has not a significant effect on Audit Delay(3)Solvency Company has not significant effect on Audit Delay(4) Opinion Auditor has not significant effect on the Audit (5)Earning Per Share has a significant effect on the audit Delay(6)Total audit committee has not significant effect on Audit Delay(7) Company Size, Profitability, Solvency, Auditor Opinion, Earning Per Share , and Total Audit Committee simultane has affect the Audit Delay

Item Type: Article
Subjects: J Political Science > J General legislative and executive papers
Divisions: Faculty of Engineering, Science and Mathematics > School of Physics
Depositing User: Mr Edi Surya Negara
Date Deposited: 28 Jun 2022 01:03
Last Modified: 28 Jun 2022 01:03
URI: http://eprints.binadarma.ac.id/id/eprint/16229

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