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Analisa Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas terhadap Audit Delay pada Perusahaan Asuransi di Bursa Efek Indonesia Periode 2009-2013

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The purpose of this research is to analyze factors that affect audit delay. There are
three factors used in this research: size of the company, profitability, and solvability as
independent variables while audit delay as dependent variables.The research object was the
insurance company listed in Indonesia Stock Exchange in the period 2009-2013.
Sampling method that used is purposive sampling and the result are 10 company as
sample. The statistic method used to test on the research hypothesis was panel data
regression and hypothesis test used t-test and F-test at level of significance 5%. To eliminate
interference multicollinearity, heteroscedasticity, and autocorrelation that appears on the
regression equation performed classical assumption. Significance test indicated that random
effect was the most appropriate method to analyze data.
The result of the descriptive statistic showed that the average audit delay periods
2009-2013 was 79,6 days while the hypothesis testing results show that the size of the
company and solvability have a significant influence on audit delay. On the other hand,
profitability has no significant influence on the audit delay.
Keywords: audit delay, size of the company, profitability, and solvability

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Detail Information

Series Title

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Call Number

S 121442 KIA a

Publisher

Jakarta : STIE Indonesia Banking School., 2014

Collation

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Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Karya Ilmiah Tugas Akhir
Skripsi IBS (Akuntansi)

Specific Detail Info

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Statement of Responsibility

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