ARLI, ANDRE (2014) ANALISIS PENGARUH UKURAN KAP, OPINI AUDITOR, LEVERAGE RASIO TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 - 2012. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini merupakan penelitian studi empiris untuk mengetahui analisis yang mempengaruhi audit delay tahun 2009 – 2012. Analisa pengaruh terhadap audit delay yaitu Ukuran KAP, Opini Auditor, Rasio hutang. Populasi dalam penelitian adalah perusahaan perbankan yang listing di Bursa Efek Indonesia tahun 2009 – 2012. Sampel dalam penelitian ini sebanyak 28 perusahaan perbankan. Metode pengambilan sampel menggunakan metode purposive sampling. Sedangkan metode analisa data menggunakan statistik deskriptif dan analisa regresi berganda. Untuk memenuhi model regresi yang bias mewakili maka digunakan uji asumsi klasik. Hasil penelitian bahwa Opini Auditor menunjukkan hasil yang signifikan terhadap audit delay, sedangkan variabel Ukuran KAP dan Rasio Hutang tidak signifikan mempengaruhi audit delay. Kata kunci : Audit Delay, Ukuran KAP, Opini Auditor dan Rasio hutang This research represent empirical study to know influencing audit delay in 2009 – 2012. Analyze the impact of Audit Delay, There are size of public accountant, audit opinion and leverage Ratio. The Population of this research are Banking that are listed in Bursa Efek Indonesia in 2009 – 2012. Samples of this research are 28 Companies (for 4 years) Banking Company. Samples are taken by using of purposive sampling. The method of data analysis is using descriptive and doubled regression analysis. To obtain model of regression which representative is hence conducted by test of classic assumption. The result of univariate analyses indicate is Audit opinion significant effect to audit delat. Size of public accountand and leverage Ratio not significant effect to audit delay. Key Words : audit delay, size of public accountant, Auidt opinion, and Leverage Ratio.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-14-010 |
| Call Number: | TA/55/14/012 |
| NIM/NIDN Creators: | 55512110023 |
| Uncontrolled Keywords: | Audit delay, Ukuran KAP, Opini auditor, Rasio hutang, aud, auditing |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 06 Oct 2014 10:53 |
| Last Modified: | 07 Jul 2022 03:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/13641 |
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