Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015
Abstract The aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesi...
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| Format: | Article |
| Language: | English |
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Maranatha Christian University
2018-01-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/484 |
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| author | Debbianita - Vinny Stephanie Hidayat Ivana - |
| author_facet | Debbianita - Vinny Stephanie Hidayat Ivana - |
| author_sort | Debbianita - |
| collection | DOAJ |
| description | Abstract
The aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.
Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability |
| format | Article |
| id | doaj-art-6ae1d2a89fa3419a80965862e381dd4e |
| institution | OA Journals |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2018-01-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-6ae1d2a89fa3419a80965862e381dd4e2025-08-20T02:11:45ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772018-01-019210.28932/jam.v9i2.484469Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015Debbianita -Vinny Stephanie HidayatIvana -Abstract The aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange. Keywords: Audit Delay, Â Inventory Activity, Profitability, and SolvabilityÂhttps://journal.maranatha.edu/index.php/jam/article/view/484 |
| spellingShingle | Debbianita - Vinny Stephanie Hidayat Ivana - Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 Jurnal Akuntansi |
| title | Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 |
| title_full | Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 |
| title_fullStr | Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 |
| title_full_unstemmed | Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 |
| title_short | Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 |
| title_sort | pengaruh profitabilitas solvabilitas dan aktivitas persediaan terhadap audit delay pada perusahaan retail yang terdaftar di bursa efek indonesia periode 2014 2015 |
| url | https://journal.maranatha.edu/index.php/jam/article/view/484 |
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