PENGARUH UKURAN PERUSAHAAN, KEBERADAAN KOMITE AUDIT DAN LEVERAGE TERHADAP AUDIT DELAY
ABSTRACT: This research aimed
to get empirically the effect of firm size, the existence of an audit committee
and leverage to audit delay. The theory used in this research is the Positive
Accounting Theory and Signaling Theory. The population used in this study are
all companies listed on the Stock Exchange the period of 2012 through 2014 as
many as 502 companies. The samples using the technique is non-random sampling,
and the sampling method used in this research is purposive sampling method. The
data collection by documentation. The data analysis technique used in this
research is multiple linear regression. The results of this research showed
that the size of the company negatively affect on audit delay. Variable
existence of audit committee positively affects on audit delay. While Leverage
does not affect the audit delay.
Penulis: I Wayan Pion
Janartha, Bambang Suprasto H.
Kode Jurnal: jpakuntansidd160113
