Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas Dan Reputasi KAP terhadap Audit Delay

Pravitasari, Hanida Alya (2021) Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas Dan Reputasi KAP terhadap Audit Delay. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to determine the factors that influence audit delay and to determine whether audit delay can also occur in The Big-Four Public Accounting Firm. The samples in my research are companies of all sectors taken from www.idx.co.id with a total of 19 companies from 2016 to 2019. The method used in this study is the classic assumption test, normality test, autocorrelation test, heteroscedasticity test and also multicollinearity test and panel data regression test are Chow test, Hausman test and Multiple Langrage test. The results showed that the variable company size and profitability had a negative effect on audit delay, while the effect of the liquidity variable and public accounting firm reputation had no effect on audit delay.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PRA p 7000/2021
Uncontrolled Keywords: audit delay, company size, profitability, liquidity, reputation of KAP
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 17 Dec 2021 04:05
Last Modified: 17 Dec 2021 04:05
URI: http://repository.stieykpn.ac.id/id/eprint/1387

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