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.

[img]
Preview
Text
HALAMAN AWAL.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Preview
[img]
Preview
Text
BAB I.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (871kB) | Preview
[img]
Preview
Text
BAB II.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Preview
[img]
Preview
Text
BAB III.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (974kB) | Preview
[img] Text
BAB IV.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text
BAB V.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (832kB) | Preview
[img]
Preview
Text
DAFTAR PUSTAKA.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (944kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)

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: 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation
600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.3 Financial Reporting
Divisions: Faculty of Business > Accounting
Depositing User: mr admin umn
Date Deposited: 02 Apr 2019 08:55
Last Modified: 24 Oct 2022 06:54
URI: https://kc.umn.ac.id/id/eprint/5870

Actions (login required)

View Item View Item