Pengaruh Kompleksitas Operasi , Profitabilitas, Ukuran Perusahaan Dan Opini Auditor Terhadap Audit delay (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Yang Terdaftar Di BEI Tahun 2009-2011)

INDRAWAN, WIAN (2013) Pengaruh Kompleksitas Operasi , Profitabilitas, Ukuran Perusahaan Dan Opini Auditor Terhadap Audit delay (Studi Empiris Pada Perusahaan Sektor Non-Keuangan Yang Terdaftar Di BEI Tahun 2009-2011). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Wian Indrawan, 2013: The influence of Operation Complexity, Profitability, Company Size and Auditor Opinion on Audit delay (Empirical Study On Non- Financial Sector Company Registered In BEI Year 2009-2011) In outline this study aims to: 1) Obtaining empirical evidence whether the Complexity of Operation affect audit delay; 2) Obtaining empirical evidence does profitability affect Audit delay; 3) Obtaining empirical evidence whether the firm size affects the audit delay; 4) Acquire empirical evidence whether the auditor's opinion affect audit delay; 5) Obtaining empirical evidence whether the complexity of operations, profitability, firm size, and auditor opinion jointly affect the audit delay. The method used is Ordinary Least Square with the classical assumption test and hypothesis test to see the effect of independent variables on audit delay. The study population was all the non-financial sector companies listed on the Stock Exchange with a sample of 78 companies 2009-2011. Simultaneous testing concluded that all the independent variables affect the dependent variable of 8.6 percent. Partial test results show that there is 1 of the 4 factors that affect audit delay, the auditor's opinion. Keywords: Operating Complexity, Profitability, Company Size, Opinion Auditor, Audit delay.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Marsellisa Nindito, SE, Akt, M.Sc ; Pembimbing II: M. Yasser Arafat, SE, Akt, MM
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 19 Mar 2018 03:01
Last Modified: 19 Mar 2018 03:01
URI: http://repository.fe.unj.ac.id/id/eprint/3860

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