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

Data unduhan tidak tersedia.

Unduhan

Diterbitkan

2017-06-23

Terbitan

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

Bagian

Articles

Lisensi

Copyright Notice

Authors who publish in Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  1. Authors retain the copyright of their work and grant the journal the right of first publication. The published work is simultaneously licensed under a Creative Commons Attribution License (CC BY-SA) or its equivalent, allowing others to share, distribute, adapt, and reuse the work with proper acknowledgment of the original authorship and initial publication in this journal.

  2. Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work, such as depositing it in institutional repositories, personal websites, academic social networks, or publishing it as part of a book, provided that acknowledgment is given to its initial publication in this journal.

  3. Authors are permitted and encouraged to post their manuscripts online, both before and during the submission process, including in institutional repositories or personal websites. This practice can facilitate academic exchange, increase visibility, and potentially enhance citation impact.

  4. Competitive Jurnal Akuntansi dan Keuangan adopts the CC BY-SA license as the preferred license for the publication, dissemination, use, and reuse of scholarly works in support of open-access academic communication.

  5. In developing publication strategies and editorial policies, Competitive Jurnal Akuntansi dan Keuangan recognizes that open and unrestricted access to scientific knowledge is essential for advancing global scholarship. Therefore, the journal supports wider accessibility, transparency, and responsible knowledge sharing in accordance with international open-access principles.

  6. All published articles are freely accessible to readers worldwide without subscription or payment barriers, supporting broader dissemination of scientific knowledge and academic collaboration.

Cara Mengutip

[1]
A. Eksandy, “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)”, COMPETITIVE, vol. 1, no. 2, Jun 2017, doi: 10.31000/competitive.v1i2.216.