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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

ABSTRACT This study aimed to examine the factors that influence audit delay. The study was conducted at manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data was taken from the secondary data from the company's annual report. The sampling technique was purposive sampling which produced a research sample of 57 manufacturing companies within 5 years. So that 285 sample data were obtained as objects of observation. The analytical tool used Multiple Linear Regression using the SPSS program. The results of the study showed that company size, KAP size and profitability had a negative effect on audit delay. Auditor's opinion had a positive effect on audit delay. Meanwhile, leverage didn’t affect audit delay. Keywords : company size, KAP size, profitability, auditor's opinion, leverage, audit delay.

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Judul Seri
-
No. Panggil
2X6.2 NUR f 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 99 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
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Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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