ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY 6TADI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR Dr BEI TAHUN 2014)

Poppy Indriani, Poppy (2022) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY 6TADI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR Dr BEI TAHUN 2014). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY 6TADI KASUS PERUSAHAAN LQ45 YANG TERDAFTAR Dr BEI TAHUN 2014).

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Abstract

This study to analyze the influence of company size, profitability of the Company, the Company Solvency, Auditor Opinion, Earning Per Share and Total Audit Committee Audit Delay either partially or simultaneously on the company LQ 45 listed in the Indonesia Stock Exchange in 2014. This study uses quantitative data in the form of financial statements are derived fi"om website wwtv.idx.co.id and'u,ww.sahamok.co.id, sampling technique used purposive sampling technique. Sample of 39 companies. Then, the data analysis technique used is descriptive statistics, classical assumption test qnd multiple linear regression analysis using SPSS program. The results shoy,ed that: (l) The size of the Company has no significant e.ffect on Audit Delay, shoy,n v,ith sig 0.109> 0 05 (2) Profitability perusahaa no significant ffict on Audit Delay, shou,n vtith .;ig 0.083> 0.05 ( 3) Solvency Company has no significant influence on Audit Delay, shown u,ith sig 0.730> 0.05 (1) Opinion Auditor has no significant ffict on the Audit Delay, indicated by the value 0.738> 0.05 (5) EPS has a significant inJluence the audit Delay, sho'n,n with sig 0.030 <0.05 (6) Ntrrnber of audit committee does not have a significant inJlttence on the audit Delay, shown with sig 0.431> 0.05 (7) Company Size, Profitability, Solvency, Auditor Opinion, EPS, and Total Audit Committee simultaneously affect the Audit Delay, shown u,ith sig 0.005 <0 05

Item Type: Article
Subjects: T Technology > TA Engineering (General). Civil engineering (General)
Divisions: Faculty of Engineering, Science and Mathematics > School of Civil Engineering and the Environment
Depositing User: Mr Edi Surya Negara
Date Deposited: 28 Jun 2022 01:05
Last Modified: 28 Jun 2022 01:05
URI: http://eprints.binadarma.ac.id/id/eprint/16264

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