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    Pengaruh ukuran perusahaan, profitabilitas, opini audit dan reputasi auditor terhadap audit delay Di perusahaan perbankan yang terdaftar Di bursa efek indonesia

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    Appendix (618.7Kb)
    Reference (446.1Kb)
    Chapter III-V (736.5Kb)
    Chapter II (557.4Kb)
    Chapter I (469.0Kb)
    Abstract (446.0Kb)
    Cover (519.0Kb)
    Date
    2014
    Author
    Aziz, Nova Husein
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    Abstract
    Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahan, Profitabilitas yang diproksikan kedalam Return on Asset (ROA), Opini Audit, dan Reputasi Auditor terhadap Audit Delay pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Penelitian ini merupakan jenis penelitian pengujian hipotesis dengan populasi penelitian adalah Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2013. Pemilihan sampel dilakukan dengan cara purposive sampling dengan jumlah sampel sebanyak 26 sampel. Data yang digunakan adalah data sekunder. Penelitian ini menggunakan uji analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan semua variabel independen berpengaruh positif terhadap audit delay. Sedangkan secara parsial ukuran perusahaan berpengaruh secara negatif dan signfikan terhadap audit delay. Hal yang sama juga terjadi pada Opini Audit. Sedangkan reputasi auditor berpengaruh negatif tetapi tidak signifikan terhadap audit delay. Profitabilitas berpengaruh positif tetapi tidak signfikan terhadap audit delay.
     
    This research aims is to understand the effects of company size, profitability that used Return on Asset (ROA) , Audit Opinion, and Auditor Reputation to Audit Delay in Banking Corporation which registered in Indonesian Stock Exchange (IDX) through 2011-2013. This is a hypotesis research, which the population is every banking corporation registered in Indonesian Stock Exhange in period 2011-2013. Samples are taken using purposive sampling with number of samples of 26 samples. This research using secondary data. This research is using multiple regression analysis. Research shows that simultaneously every independent variables affecting positively and significantly to dependent variable. Partially, only company size and auditor opinion which are affected negatively and significantly toward audit delay. However, auditor reputation is affecting negatively but not significant to audit delay. Profitability is affecting positively but not significant to audit delay.
     
    URI
    http://repository.usu.ac.id/handle/123456789/65333
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    • SP - Accountancy [4203]

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