Artikel Ilmiah : C1L008004 a.n. USHIANA DEVI
| NIM | C1L008004 |
|---|---|
| Namamhs | USHIANA DEVI |
| Judul Artikel | " FACTORS AFFECTING AUDIT DELAY AT INDONESIAN STOCK EXCHANGE LISTED COMPANIES " |
| Abstrak (Bhs. Indonesia) | Penelitian ini berjudul “Factors Affecting Audit Delay at Indonesian Stock Exchange Listed Companies”. Tujuan penelitian ini adalah untuk mengungkap pengaruh ukuran perusahaan, profitabilitas perusahaan, opini auditor dan reputasi KAP terhadap audit delay. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia yaitu Perusahaan LQ 45 tahun 2007-2011. Metode pengambilan sampel yang digunakan yaitu metode purposive sampling dengan total sampel 17 perusahaan. Analisis data menggunakan analisis asumsi klasik dan analisis linier regresi berganda. Dari hasil penelitian diketahui bahwa ukuran perusahaan dan profitabilitas perusahaan mempunyai pengaruh positif yang signifikan terhadap audit delay. Sedangkan opini auditor dan reputasi KAP mempunyai pengaruh negative yang signifikan terhadap audit delay. |
| Abtrak (Bhs. Inggris) | This research was entitled “Factors Affecting Audit Delay at Indonesian Stock Exchange Listed Companies”. The aim of this research was to uncover the influence of firm size, firm profitability, auditor’s opinion, and public accounting firm (KAP) reputation on audit delay. This research used the companies listed on Indonesia Stock Exchange that were the LQ 45 Company since 2007-2011. The sampling technique method used was purposive sampling with the total sample of 17 companies. The data analyses used were classical assumption and multiple linear regression. The result showed that the firm size and firm profitability had positive and significant influence on audit delay. Meanwhile, auditor’s opinion and public accounting firm (KAP) reputation had significant negative influence on audit delay. |
| Kata kunci | Audit Delay, Firm Size, Firm Profitability, Auditor’s Opinion, Public Accounting Firm (KAP) Reputation, LQ 45 Company |
| Pembimbing 1 | Drs. Bambang Agus Pramuka, MA., Ph. D., Ak. |
| Pembimbing 2 | Dr. Margani Pinasti, SE., M.Si., Ak. |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 21 |
| Tgl. Entri | (belum diset) |