AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN : ANALISIS DAN FAKTOR-FAKTOR PENENTUNYA
Abstract: This study aimed to
analyze the effect of firm size, firm size, solvency, and profitability to the
audit delay. This study uses secondary data obtained from the Indonesia Stock
Exchange. This population is a mining company listed on the Indonesia Stock
Exchange during 2012-2014 period as many as 12 companies. The samples in this
study using purposive sampling method. Performed during the observation period
of 3 (three) years ie 2012-2014.
Data analysis method used is multiple linear regression analysis. The
results of the research that company size and profitability significantly
influence audit delay. While the size of the firm and the solvency does not
significantly influence audit delay.
Penulis: Liki Melati, Ardiani
Ika Sulistyawati
Kode Jurnal: jpakuntansidd160693
