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.
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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://untar.idwordpres.com/id/eprint/37390 |
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