PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, DEBT TO ASSET RATIO DAN KOMITE AUDIT TERHADAP AUDIT DELAY

(Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

  • Dewi Istikhomah Universitas Budi Luhur
  • Martini Martini Universitas Budi Luhur
Keywords: audit delay, company size, size of public accountant, debt to asset ratio, audit committee

Abstract

This research purposed to know the influence of company size, size of public accountant, debt to asset ratio and audit committee on audit delay of Company of Manufacutring Sector Consumer Goods Industry that Listed at Indonesia Stock Exchange on Period 2015-2017.The sampling method used purposive sampling technique in which in accordance with the criteria set acquired 29 companies and data used are secondary data. Multiple linear regression analysis used in this study by using statistical product and service solutions (SPSS) v.20.0 program.The results showed that company size and size of public accountant did not significant influence to the audit delay. while debt to asset ratio and audit committee exhibited significantly effect to the audit delay.

Published
2019-02-01
Issue
Vol 2 No 01 (2018): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents