PENGARUH KUALITAS AUDITOR, OPINI AUDIT, PERGANTIAN AUDITOR DAN PROFITABILITAS TERHADAP AUDIT DELAY FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BUDI LUHUR
Keywords:
Auditor Quality, Substitution Auditor, Substitution Auditor, Profitability and Audit Delay.Abstract
This study aimed to test whether the Auditor Quality, Substitution Auditor, Substitution Auditor and Profitability has an influence on the Audit Delay Consumption Sector Manufacturing Company listed on the Indonesia Stock Exchange (IDX).
Sampling technique in this study using purposive sampling method and data used are secondary data published. Using object manufacturing sector consumption listed in Indonesia Stock Exchange during the period 2013-2016, and the number of samples used in this study were 12 companies.
The method of data analysis used is multiple linear regression analysis. Toobtain accurate data and simplify data processing, the program used the Statistical Product and Service Solution (SPSS) version 20.0.
The results showed that partially (T Test) Substitution Auditor, Substitution Auditor and Profitability didn’t have an influence on Audit Delay. In this study suggests that the composition of the Auditor Quality significant influence on the Audit Delay. Based on the feasibility test (F test) the research model is feasible to use.
