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PENGARUH PROFITABILITAS, SOLVABILITAS, PENERAPAN GCG, DAN UKURAN KAP TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012)

Arif, Kurniawan (2014) PENGARUH PROFITABILITAS, SOLVABILITAS, PENERAPAN GCG, DAN UKURAN KAP TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is an empirical study on a mining company listed on the Indonesia Stock Exchange in 2012. The purpose of this research was to determine the effect of each independent variable, that is the level of profitability, solvability level, GCG implementation, and the size of the Public Accounting Firm (KAP) to audit delay. The data that used in this research is a secondary data sourced from financial statements and annual reports that the research sample. Profitability is measured using return on assets (ROA), solvability measured using total debt to total assets ratio (TDTTA), GCG implementation measured using the number of the company's audit committee, and the variable size of KAP of with the big four categories and non-the big four categories. In this study, testing the effect of each variable using multiple linear regression analysis. The results of the analysis in this research suggests that the independent variables that significantly influence to audit delay is solvability. While the profitability variable, GCG implementation, and the size of KAP does not affect to audit delay. Keywords: Profitability, Solvability, GCG implementation, Public Accountant Firm, Audit Delay

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 06 Jan 2015 07:07
Last Modified: 06 Jan 2015 07:07
URI : http://eprints.umm.ac.id/id/eprint/14424

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