Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan yang Terdaftar di BEI

Callorin, Monica (2015) Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan yang Terdaftar di BEI. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The study aims to examine the effect of the profitability, complexity of the company operation, reputation of the public accounting firm, audit committee, and risk of the litigation to the audit delay. The population of this study were companies listed on Indonesia Stock Exchange. Samples determined by using simple random sampling method. The samples obtained were as much 102 companies. Testing the hypothesis using multiple regression analysis method with the help of SPSS Ver. 20.0. The test results showed that the first hypothesis (H1) which states that the profitability on audit delay, rejected. The second hypothesis (H2) which states that the complexity of the company on audit delay, rejected. The third hypothesis (H3) which states that reputation of the public accounting firm on audit delay, accepted. The fourth hypothesis (H4) which states that the audit committee on audit delay, rejected. The fifth hypothesis (H5) which states that risk of the litigation on audit delay, rejected.

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