ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 SAMPAI DENGAN 2015.

Stephani, Stephani (2016) ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 SAMPAI DENGAN 2015. Masters thesis, UNIVERSITAS TARUMANAGARA.

[img] Text
Stephani 127132024 JA.pdf

Download (1MB)

Abstract

The completion of the audit report of companies is an important factor in determining the timeliness of company annual reports publication. Audit delay is the time span of audit settlements from company's closing date to the date that is listed in the audit report. Bapepam requires each of go public companies to publish its annual report no later than four months after the fiscal year ends. The aim of this was to determine the effect of firm characteristics profitability, company size, company age, size of company, and the reputation of the auditors to audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The population on this research were all manufacturing firm listed in Indonesia Stock Exchange (IDX) during the period of 2012-2015. Total sample in this research were 53 firm’s that selected with purposive sampling technique.. Analysis regression of panel data in this study conducts Eviews 9. The data analysis technique used was Robust regression or robust Least Square. Result of this analysis simultaneous showed for the profitability, company size, company age, size of company, and the reputation of the auditors to audit delay a significant influenceon audit delay. Result of this analysis partial showed profitability ratio, company size, and company age were negatively correlated with audit delay, where the reputation of the auditors was the only variable that has a significant correlation. Keywords: audit delay, profitability, company size, company age, and the reputation of the auditors.

Item Type: Thesis (Masters)
Subjects: Tesis
Tesis > Pascasarjana
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Pascasarjana
Depositing User: FE Perpus
Date Deposited: 13 Oct 2022 09:09
Last Modified: 17 Apr 2023 03:10
URI: http://repository.untar.ac.id/id/eprint/37390

Actions (login required)

View Item View Item