JURNAL RISET AKUNTANSI GOING CONCERN
Vol 13, No 02 (2018)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Liwe, Alther Gabriel (Unknown)
Manossoh, Hendrik (Unknown)
Mawikere, Lidia M. (Unknown)

Article Info

Publish Date
19 Apr 2018

Abstract

Audit delay is the length of time from a company’s fiscal year end to the date of the auditor’s report. This research aims to determine the effect of firm size, profitability, and solvability on audit delay in property and real estate company which are listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The samples consist of 38 property and real estates company. The data analysis technique used was multiple linear regression analysis. The results showed that partial firm size does not have any significant effect on audit delay, profitability have significant effect on audit delay, and solvability does not have any significant effect on audit delay, while simultaneously firm size, profitability, and solvability have significant effect on audit delay.Keywords: Audit Delay, Firm Size, Profitability, Solvability

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL RISET AKUNTANSI GOING CONCERN
Website

Abbrev

gc

Publisher

Universitas Sam Ratulangi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

...