PENGARUH UKURAN PERUSAHAAN, JENIS OPINI AUDITOR, UKURAN KAP DAN AUDIT TENURE TERHADAP AUDIT DELAY
DOI:
https://doi.org/10.32493/JABI.v1i1.y2018.p108-121Keywords:
audit delay, ukuran perusahaan, jenis opini auditor, ukuran KAP, audit tenure.Abstract
Penelitian ini bertujuan untuk menilai pengaruh ukuran perusahaan, jenis opini auditor, ukuran perusahaan audit dan audit tenure pada audit delay yang terdaftar di Bursa Efek Indonesia periode 2010 - 2014. Penelitian ini menggunakan sampel 90 perusahaan manufaktur, analisis Teknik yang digunakan adalah regresi berganda dengan SPSS 20. terhadap audit delay, (3) jenis Opini auditor berpengaruh negatif terhadap audit delay, (4) ukuran perusahaan tidak berpengaruh negatif terhadap audit delay, (5) audit tenure berpengaruh negatif terhadap audit delay. Temuan penelitian menunjukkan bahwa jenis opini auditor berpengaruh negatif terhadap audit delay dengan signifikansi 0,002
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2018-01-31
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