PENGARUH OPINI AUDIT, ANAK PERUSAHAAN, KOMPLEKSITAS AUDIT, DAN UKURAN KAPTERHADAP KERTERLAMBATAN LAPORAN KEUANGAN

Juel, Selviana (2016) PENGARUH OPINI AUDIT, ANAK PERUSAHAAN, KOMPLEKSITAS AUDIT, DAN UKURAN KAPTERHADAP KERTERLAMBATAN LAPORAN KEUANGAN. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study was aimed to determine the effect of audit opinion, subsidiaries, audit complexity, and the measurement of the Public Accountant’s Office of the audit delay. In the study, the population used is the companies list in the Stock Exchange between 2012-2014. The sampel set by using purposive sampling method. The research samples was obtained as much as 126 corporate financial statements. Analysis methods, which were used, are descriptive analysis , the assumptions of classical test, and hypothesis analysis. The test result obtained from the four variabels, audit opinion and the measurement of the Public Accountant’s Office affected on the audit delay. Otherwise subsidiaries and audit complexity didn’t affect the audit delay. Keywords : audit opinion, subsidiaries, audit complexity, and the measurement of the Public Accountant’s Office and the audit delay.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit opinion ; subsidiaries ; audit complexity ; and the measurement of the Public Accountant’s Office and the audit delay
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 12 May 2022 01:57
Last Modified: 12 May 2022 01:57
URI: http://eprints.ukmc.ac.id/id/eprint/7770

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