PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, LABA RUGI OPERASI, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan & Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 - 2017)

  • Lilis Puspitasari Universitas Budi Luhur
  • Dicky Arisudhana Universitas Budi Luhur
Keywords: Profitability, Solvability, Company Size, Operating Profit, Auditor Reputation, Audit Delay.

Abstract

One of the obstacles in presenting timely financial reports is the need for financial statements to be audited by public accountants. With the aim that the auditor can provide opinions about fairness in financial statements. That is to say with standard reporting. The purpose of this study was to determine the effect of profitability, solvency, company size, profitability and the reputation of the auditor on the 2014-2017 Delay Audit. This study used a sample of 9 companies with a total of 36 samples. The technique used is purposive sampling. The analytical tool used is multiple linear regression. The results of this study indicate that solvency, company size, operating income and auditor reputation have no effect on audit delay. While Profitability has a negative effect on audit delay. 

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