PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI PERIODE 2011-2013
DOI:
https://doi.org/10.30595/kompartemen.v12i2.1367Abstract
Penelitian ini untuk menguji pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan ukuran kantor akuntan publik (KAP) terhadap audit delay, pada perusahaan consumer goods yang listing di BEI tahun 2011-2013. Sampel penelitian ini sebanyak 28 perusahaan. Data penelitian ini diambil dari laporan keuangan dari website resmi www.idx.co.id dan website masing-masing perusahaan. Metode analisis data yang digunakan yaitu regresi linier berganda dengan level significance 0,05. Penelitian ini membuktikan bahwa profitabilitas, solvabilitas, ukuran perusahaan dan ukuran KAP secara simultan berpengaruh terhadap audit delay dengan level pengaruh signifikan masing-masing 0,735 dan 0,173. Selain itu, ukuran perusahaan dan ukuran KAP tidak berpengaruh signifikan terhadap audit delay dengan level signifikansi 0,006 dan 0,000. Kata kunci : Audit Delay, Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP.Downloads
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
