PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS PERUSAHAAN, SOLVABILITAS PERUSAHAAN DAN LIKUIDITAS PERUSAHAAN TERHADAP PENUNDAAN AUDIT PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract: Presentation of
information can be useful when presented accurately and timely when needed by
users of financial statements.Audit report is financial statetements audited by
the auditor. The information contained in the financial statements referred
helpful if presented accurately and timely, which is available when needed by
the users of financial statements, such as creditors, investors, governments,
communities and other parties as a basis for making a decision .
The data used are secondary data, the financial statements of nine
companies from food and beverage sub-sectors listed in Indonesia Stock Exchange
in 2010-2013. To prove the hypothesis,used multiple regression testing partial
test concluded that the profitability, solvency, Company Size and Liquidity not
significantly affect audit delay in the sub-sector firms in the food and
beverage IDX. Simultaneous testing concluded that the profitability, solvency,
Company Size and Liquidity simultaneously no significant effect on the Audit
Delay companies sector food and beverage sub IDX
Penulis: Nikita Melisa Rattu,
David Paul Elia Saerang, Grace Nangoi
Kode Jurnal: jpakuntansidd150799
