PENGARUH UKURAN PERUSHAAN, SOLVABILITAS, PROFITABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2015)

Penulis

  • Arry Eksandy Universitas Muhammdiyah Tangerang

DOI:

https://doi.org/10.31000/competitive.v1i2.216

Abstrak

Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran perusahaan, solvabilitas, profitabilitas, dan komite audit terhadap audit delay pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia.

Penelitian ini menggunakan sampel perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2015. Berdasarkan metode purposive sampling, jumlah perusahaan properti dan real estate yang dijadikan sample dalam penelitian ini sebanyak 9 perusahaan. Pengujian hipotesis menggunakan analisis regresi data panel dengan menggunakan program EViews 9.0.

 Hasil penelitian menunjukan bahwa profitabiltas dan komite audit berpengaruh positif terhadap audit delay. Sedangkan ukuran perusahaan, dan solvabilitas tidak berpengaruh terhadap audit delay.

 

Kata kunci:   Audit delay, Ukuran Perusahaan, Solvabilitas, Profitabilitas dan Komite Audit

Unduhan

Diterbitkan

2017-06-23

Terbitan

Vol 1 No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

 

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