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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP AUDIT DELAY (Studi pada Perusahaan Sektor Barang Konsumen Non Primer yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2021)

ABSTRACT This study aims to examine the characteristics of the company which consists of company size, company age, profitability, and solvency on audit delay. This study was conducted on non-primary consumer goods sector companies listed on the Indonesian stock exchange for the 2017-2021 period. This type of research is quantitative research. The data used is secondary data sourced from the company's annual report. The sampling technique was purposive sampling so that a sample of 420 was obtained from 84 companies with 5 research periods, from 2017 to 2021. The analysis technique used is logistic regression with the help of the eviews 10 program. The results of this research show that company size and company age variables have no effect on audit delay. While the profitability and solvency variables have a negative effect on audit delay. Keywords: Company Size, Company Age, Profitability, Solvency, Audit Delay

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Judul Seri
-
No. Panggil
2X6.2 NOR p 23
Penerbit
SUKOHARJO : Akuntasi Syariah UIN RM Said.,
Deskripsi Fisik
21 cm, 102 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
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Pernyataan Tanggungjawab
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