PENGARUH UKURAN PERUSAHAAN, KUALITAS KAP, DAN PROBABILITAS KEBANGKRUTAN PADA AUDIT DELAY
ABSTRACT: The purpose of this
studyis to determine the effect of firm size, the quality of Public Accountant
Firm and the probability of banckrupty to audit delay. Audit delay is the
number of days between the date of thefinancial statement and the date of the
auditors. The data used in this study were secondary data obtained from the
financial statements 94 companies listed on the Indonesia Stock Exchange in the
period 2008 till 2010 and the independent auditors report to measure the
quality of Public Accountant Firm variables and audit delay. The selection of
the sample using purposive sampling method. Statistical analysis was used to test
the hypothesis is a linear regression analysis with dummy variables. The
results showed that the audit delay is significantly affected by the variable
size of the company, the quality of Public Accountant Firm and the probability
of bankruptcy.
Penulis: Crescentia Shelfina
Pramita Sari
Kode Jurnal: jpakuntansidd151124
