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Pengaruh profitabilitas, leverage, Reputasi kap dan opini audit Terhadap audit delay

Ibrahim, Alwin Malik (2016) Pengaruh profitabilitas, leverage, Reputasi kap dan opini audit Terhadap audit delay. Bachelor Thesis thesis, Universitas Multimedia Nusantara.

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Abstract

Tujuan dilakukannya penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, reputasi Kantor Akuntan Publik, opini audit terhadap audit delay. Profitabilitas dala penelitian ini diukur dengan return on asset (ROA).Leverage diukur dengan dengan debt to equity ratio (DER). Pengambilan sampel dengan metode purposive sampling sehingga diperoleh sambel sebanyak 24 perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Data dianalisis dengan menggunakan uji normalitas, uji asumsi klasik, dan uji hipotesis dengan metode regresi berganda. Hasil dalam penelitian ini menunjukkan bahwa profitabilitas secara parsial berpengaruh terhadap audit delay. Sedangkan leverage, reputasi KAP, opini audit tidak terbukti berpengaruh terhadap audit delay. Profitabilitas, leverage, reputasi KAP, dan opini audit secara simultan berpengaruh signifikan terhadap audit delay.

Item Type: Thesis (Bachelor Thesis)
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ4113-4601 Property tax
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 02 Apr 2019 08:55
Last Modified: 02 Apr 2019 08:55
URI: http://kc.umn.ac.id/id/eprint/5870

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