PENGARUH KARAKTERISTIK PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Empiris Perusahaan Manufaktur Terdaftar di BEI)

Dewi Fitri Listyaningsih, Yuli Tri Cahyono

Abstract


This research aims to examine the influence of audit tenure, the change of auditor,  financial distress, size of company and the profitability toward audit delay in manufacture company that registered on Bursa Efek Indonesia in year 2013-2015. This research uses quntitative approach. The amount of samples that used in this research are 155 company. The method of this research is purposive sampling method. The technique of analyzing data is doubled Linear Regression. The result show that the size of company has significant influence toward audit delay, while the audit tenure, the change of auditor, financial distress and the profitability has not influence toward audit delay.


Keywords


udit tenure, the change of auditor, financial distress, size of company, profitability and Audit delay

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