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BukuAnalisis Pengaruh Ukuran Perusahaan Struktur Kepemilikan Komite Audit, Opini Audit Dan Pergantian Auditor Terhadap Audit Delay, Serta Pengaruh Audit Delay Terhadap Timeliness Reporting
Bibliografi
Author: MANARIHON, NOVERO ; Paramitadewi, Hyasshinta Dyah Sweztika L (Advisor)
Bahasa: (ID )    
Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2016    
Jenis: Theses - Undergraduate Thesis
Fulltext: Novero Manarihon's Undergraduate Theses.pdf (697.87KB; 131 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: FEA-6967
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
The purpose of this research is to examine the effect of firm size, ownership structure, audit committee, audit opinion and auditor switching to audit delay, and the effect of audit delay to timeliness reporting in manufacturing companies that listed on Indonesia Stock Exchange for 2011-2015 period. The population of this research are companies that listed on Indonesia Stock Exchange.The method of sample selection in this research using purposive sampling method. There are two technique to analyze data, 1st model is multiple regression analyze with 147 samples and 2nd model is simple regression analyze with 217 samples. The result of this research is indicate that (1) firm size has significant negative effect to audit delay, (2) ownership structure has significant negative effect to audit delay, (3) audit committee has no significant to audit delay, (4) audit opinion has significant positive effect to audit delay, and (5) auditor switching has significant positive effect to audit delay, also (6) audit delay has significant positive effect to timeliness reporting.
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