FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia)
ABSTRACT This study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population in this study are all manufacturing...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Pamulang
2017-04-01
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| Series: | Keberlanjutan |
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| Online Access: | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/127 |
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| _version_ | 1849310745614876672 |
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| author | Abdullah Mubarok |
| author_facet | Abdullah Mubarok |
| author_sort | Abdullah Mubarok |
| collection | DOAJ |
| description | ABSTRACT
This study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2011.2012 , 2013.2014 and 2015 .
The sampling method in this research is purposive sampling. The analysis technique used is multiple linear regression.
The analysis showed profitability , solvency , and company size significantly affect audit delay at different levels. Variable audit committee did not significantly affect audit delay. Analysis of the timeliness show profitability and company size significantly affect timeliness. Variable solvency and audit committee no significant effect on timeliness. |
| format | Article |
| id | doaj-art-b42a9392ec5f4d3d8db6c10f1087aeeb |
| institution | Kabale University |
| issn | 2528-5599 2614-3291 |
| language | Indonesian |
| publishDate | 2017-04-01 |
| publisher | Universitas Pamulang |
| record_format | Article |
| series | Keberlanjutan |
| spelling | doaj-art-b42a9392ec5f4d3d8db6c10f1087aeeb2025-08-20T03:53:38ZindUniversitas PamulangKeberlanjutan2528-55992614-32912017-04-011210.32493/keberlanjutan.v1i2.y2016.p%p86FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia)Abdullah Mubarok0Universitas PamulangABSTRACT This study aimed to examine the effect of , the characteristics of the company and the audit committee of the audit delay and Timeliness. Characteristics of companies used in this study include profitability, solvency, size of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2011.2012 , 2013.2014 and 2015 . The sampling method in this research is purposive sampling. The analysis technique used is multiple linear regression. The analysis showed profitability , solvency , and company size significantly affect audit delay at different levels. Variable audit committee did not significantly affect audit delay. Analysis of the timeliness show profitability and company size significantly affect timeliness. Variable solvency and audit committee no significant effect on timeliness.https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/127keywordsprofitabilitysolvencysize companythe audit committeeaudit delaytimeliness . |
| spellingShingle | Abdullah Mubarok FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Keberlanjutan keywords profitability solvency size company the audit committee audit delay timeliness . |
| title | FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) |
| title_full | FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) |
| title_fullStr | FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) |
| title_full_unstemmed | FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) |
| title_short | FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN RELEVANSINYA TERHADAP TIMELINESS (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) |
| title_sort | faktor faktor yang mempengaruhi audit delay dan relevansinya terhadap timeliness studi empiris pada perusahaan manufaktur di bursa efek indonesia |
| topic | keywords profitability solvency size company the audit committee audit delay timeliness . |
| url | https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/127 |
| work_keys_str_mv | AT abdullahmubarok faktorfaktoryangmempengaruhiauditdelaydanrelevansinyaterhadaptimelinessstudiempirispadaperusahaanmanufakturdibursaefekindonesia |