Pengaruh Ukuran Perusahaan, Laba Operasi, Solvabilitas Dan Komite Audit Pada Audit Delay
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Authors:
Ayu Puspita Sari, Luh Sari Widhiyani
Abstract:
“The development of capital markets firms indicate the number of requests for audits of financial statements that is a source of information for stakeholders.Good financial statements has an appeal that can increase the price of the stock market. The Company requires the issuance of the financial reporting process faster for the company to have a good image in the eyes of the public. The samples used were 60 companies. Nonprobability sampling method by using purposive sampling method was used in this study. Methods of data collection in the form of non-participant observation method, the linear analysis techniques. Obtain partial test (1) the size of the company negatively affect audit delay, (2) operating profit negatively affect audit delay, (3) solvency positive effect on audit delay, and (4) the audit committee has no effect on audit delay.”
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PDF:
https://jurnal.harianregional.com/akuntansi/full-11202
Published
2015-09-26
How To Cite
SARI, Ayu Puspita; WIDHIYANI, Luh Sari. Pengaruh Ukuran Perusahaan, Laba Operasi, Solvabilitas Dan Komite Audit Pada Audit Delay.E-Jurnal Akuntansi, [S.l.], v. 12, n. 3, p. 481-495, sep. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11202. Date accessed: 08 Jul. 2024.
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Issue
Vol 12 No 3 (2015)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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