Analisis faktor2 yg mempengaruhi audit delay dan timeliness pd perusahaan manufaktur di BEI tahun 2005-2007

Cahyono, Hindrianto Budy (2009) Analisis faktor2 yg mempengaruhi audit delay dan timeliness pd perusahaan manufaktur di BEI tahun 2005-2007. S1 thesis, Universitas Mercu Buana.

Text (Full Text) Full Text.pdf Restricted to Registered users only Download (0B)

Abstract

ABSTRACT The purpose of this research is to investigate the influence of the firm size, the profitability, the solvability, the public accountant size and the existence of internal auditor division toward the Audit Delay and Timeliness on manufacture companies that listed in Jakarta Stock Exchange. Fifty-nine listed companies in Indonesia Stock Exchange were used as research sample. These samples were selected by using Purposive Sampling method. Analysis hypothesis is using Multiple Regression, before hypothesis test, normality data test using P-Plot test. The result of Multiple Regression model shows that Audit Delay influenced by firm size and public accountant size, and Timeliness influenced by firm size and solvability. This result is recommended for auditor to increase effectiveness and efficiency of his audit performance and for all existing studies to contribute towards the current literature on Auditing. Key words: Audit Delay, Timeliness, Multiple Regression, P-Plot Test.

Actions (login required)

View Item