DEWI, TRIS ELYANA PUSPITA (2017) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, OPINI AUDITOR DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2014-2016). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
The purpose of this research are to figuring out the effect of profitability, company size, solvency, auditor opinion and KAP size to audit delay. Independent variables in this research were profitability, firm size, solvency, auditor opinion and KAP size, while the dependent variable was audit delay. This research was quantitative. Manufacturing company of industrial sector of consumer goods listed on BEI was selected as population of the research. Purposive sampling was conducted the sampling method and collected 81 samples from 36 companies during 3 periods of 2014-2016. Methods of data analysis was multiple regression analysis.
The study revealed that (1) profitability did not negatively affect audit delay, (2) firm size did not positively affect audit delay, (3) solvency positively affected audit delay, (4) auditor opinion did not negatively affect audit delay, (5) KAP size negatively affected audit delay.
Dosen Pembimbing: | unspecified | unspecified |
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Item Type: | Thesis (Bachelor) |
Additional Information: | Pembimbing : Edi Joko Setyadi, SE., M,Si., Ak.,CA. |
Uncontrolled Keywords: | Profitability, Firm Size, Solvency, Auditor Opinion, KAP Size, and Audit Delay |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Iin Hayuningtyas |
Date Deposited: | 16 Sep 2017 03:37 |
Last Modified: | 04 Jul 2024 06:33 |
URI: | http://repository.ump.ac.id/id/eprint/4159 |
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