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“FAKTOR-FAKTOR (UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, JENIS INDUSTRI, DAN OPINI AUDITOR) YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA” (Studi Empiris Pada Perusahaan LQ-45 Yang Tetrdaftar di Bursa Efek Indonesia Periode 2011-2015)

Jurnal Ilmiah Riset Akuntansi

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Title “FAKTOR-FAKTOR (UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, JENIS INDUSTRI, DAN OPINI AUDITOR) YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA” (Studi Empiris Pada Perusahaan LQ-45 Yang Tetrdaftar di Bursa Efek Indonesia Periode 2011-2015)
 
Creator Fatmawati, Rika
 
Description AbstractThis research aimed to simultaneously and partially analyze the influence of companysize, profitability, solvency, type of industry, and auditor opinion toward Audit Delay of theLQ-45 companies listed in Indonesia Stock Exchange. The method of this research wasdescriptive, classical assumptions and the population was all of LQ-45 companies listed inIndonesia Stock Exchange on the period 2011-2015. Data was collected by the method ofpurposive sampling and statistically analyzed through logistic regression analysis. The resultshowed that there was a simultaneous influence between company profitability, solvency, typeof industry and auditor opinion of the LQ-45 companies Audit Delay. In the other hand, therewas a positive signifikan partial influence between company profitability of LQ-45 companiesAudit Delay. There was negative signifikan partial influence between company solvency andthe type of industry of LQ-45 companies Audit Delay. no partial influence between size,auditor opinion of the company toward Audit Delay of the go public LQ-45 companies listedin Indonesia Stock Exchange 2011-2015.Keywords: Audit Delay factors, Financial report, LQ-45 Companies, Stock exchange
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-06-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/303
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/303/344
 
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