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Kristyana - Dananti
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Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR AUDIT DELAY PERUSAHAAN MANUFAKTUR DAN FINANSIAL DI BURSA EFEK INDONESIA Pramesti, Hernawati -; Dananti, Kristyana -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solvability. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result of descriptive statistical analysis average of audit delay happened 68,32 days. Regression analysis in multivariate with F test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP, level of solvability joinly influential significant to audit delay. Result of t-test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP doesn't have an effect on parsially to audit delay, only variable level of solvability that is parsially had an effect on significant to audit delay. Keywords: Audit Delay, Profitability, Solvability
SEBUAH TINJAUAN EMPIRIS TERHADAP PROFITABILITAS, PELUANG INVESTASI KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN LEVERAGE Dananti, Kristyana -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 11, No 2 (2011): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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ABSTRACT Profitability is the net result of various policies and decisions of investors in capital markets. The higher portion of funds available to finance operations and investment opportunities that come from retained earnings then the level of leverage of the smaller companies. A company that has a high investment opportunity, will try to fill it by using the retained earnings of the company. If the investment exceeds retained earnings, closed with funds derived from debt so that the level of leverage increases. On the other hand, managers tend to use debt rather than to maximize corporate value, but for the sake opportunistic manager. This creates the risk of corporate bankruptcies increased, so the agency cost of debt is increasing. Agency cost of debt is higher will be the effect on the decline in value of the company. With the ownership of shares by the manager then the manager will have direct benefits for its decision. More and more managers have shares in a company the more diminished the company's debt. This study aims to examine the influence of profitability, investment opportunities, and managerial ownership of the policy leverage. Using the population of manufacturing companies listed on the Stock Exchange 2009 based on purposive sampling period, with the criteria that companies sampled have positive earnings during the period of 2009 and the company shares owned by management during the period 2009 samples acquired 41 companies. Analysis tools used to prove the hypothesis using multiple regression models by testing the significance of the results obtained by the classical assumption F count greater than 5%, so the influence of profitability, investment opportunities and managerial ownership of the policy leverage is not significant. Keywords: policy leverage, profitability, investment opportunities and managerial ownership
ANALISIS FAKTOR-FAKTOR AUDIT DELAY PERUSAHAAN MANUFAKTUR DAN FINANSIAL DI BURSA EFEK INDONESIA Hernawati - Pramesti; Kristyana - Dananti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.443 KB)

Abstract

ABSTRACT Purpose of this research is to look for factors empiric evidence influencing audit delay time line the year 2006. Factors influencing audit delay in this research is company size, industrial type, level of profitability, auditor opinion, size KAP, level of solvability. Number of this research samples is 68 companies consisted of 36 manufacturing business and 32 listing financial companies of Efek Indonesia in the year 2006, sample is taken with method purposive sampling. Based on result of descriptive statistical analysis average of audit delay happened 68,32 days. Regression analysis in multivariate with F test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP, level of solvability joinly influential significant to audit delay. Result of t-test indicates that company size variable, industrial type, level of profitability, auditor opinion, size KAP doesn't have an effect on parsially to audit delay, only variable level of solvability that is parsially had an effect on significant to audit delay. Keywords: Audit Delay, Profitability, Solvability
Co-Authors Hernawati - Pramesti