Analisis Pengaruh Karakteristik Perusahaan Terhadap Lamanya Waktu Penyelesaian Audit (Audit Delay)(Studi Empiris Pada Perusahaan Manufaktur Di Bei Tahun 2011-2013)

• Main Authors: Tyasaroja, Dian Hidarahmawati (Author), , Yuli Tri Cahyono, M.M.,Akt, CA (Author)
• Format: Book
• Published: 2015.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/35679/1/Naskah%20Publikasi.pdf; https://eprints.ums.ac.id/35679/2/Halaman%20Depan.pdf; https://eprints.ums.ac.id/35679/6/BAB%20I.pdf; https://eprints.ums.ac.id/35679/7/BAB%20II.pdf; https://eprints.ums.ac.id/35679/8/BAB%20III.pdf; https://eprints.ums.ac.id/35679/13/BAB%20IV.pdf; https://eprints.ums.ac.id/35679/14/BAB%20V.pdf; https://eprints.ums.ac.id/35679/18/Daftar%20Pustaka.pdf; https://eprints.ums.ac.id/35679/19/LAMPIRAN.pdf; https://eprints.ums.ac.id/35679/23/Surat%20Pernyataan%20Publikasi.pdf
• Keywords: HG Finance; HJ Public Finance

One of the qualitative characteristics of financial reporting is relevant, the manifestations can be seen from the Audit Delay. This study aimed to examine the effect of size of the company, audit opinion, the audit committee, and size of the Public Accounting Firm to Audit Delay on companies listed in Indonesia Stock Exchange. The sample used in this research are 88 companies listed in Indonesia Stock Exchange in 2011 until 2013. The sampling method using purposive sampling method. The analysis used in this study is a multiple linear regression analysis with a significance level of 5 percent, which is processed using the program Statistical Package for Social Science (SPSS) version 17. The results showed that the variable size of the company, the audit opinion, the firm size effect on the Audit Delay, while the existence of an audit committee did not influence on the Audit Delay.