Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2013-2015)

• Main Authors: Rahmawati, Eka (Author), , Drs. Wahyono, M.A, Akt, CA (Author)
• Format: Book
• Published: 2017.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/49050/1/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/49050/3/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/49050/5/BAB%20I.pdf; https://eprints.ums.ac.id/49050/7/BAB%20II.pdf; https://eprints.ums.ac.id/49050/9/BAB%20III.pdf; https://eprints.ums.ac.id/49050/10/BAB%20IV.pdf; https://eprints.ums.ac.id/49050/12/BAB%20V.pdf; https://eprints.ums.ac.id/49050/14/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/49050/15/LAMPIRAN.pdf; https://eprints.ums.ac.id/49050/17/SURAT%20PERNYATAAN.pdf
• Keywords: HF5601 Accounting

Abstract The purpose of this research is to find out whether the size of company, solvability, profitability, profit/loss of company and auditor's opinion are the factors that affect audit delay to manufacturing industries in Indonesia Stock Exchange (IDX) years 2013-2015. Purposive sampling method is used to sample population. The number of samples taken was 102 companies of manufacturing industries which are listed in IDX period 2013-2015. Analysis of data using multiple linear regression analysis. The result of the research show that the size of company and solvability have influence to audit delay, while profitability, profit/loss of company and auditor's opinion do not have any influence towards audit delay. Keywords : size of company, solvability, profitability, profit/loss of company, auditor's opinion, and audit delay