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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)

LINGGASARI, AYU (2014) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this research is to examine the influence of the company measurement, profitability and solvability toward the audit delay toward the mining company registered in Indonesian Stock Exchange in period 2010-2012. The population of this research was the mining company registered in Indonesian Stock Exchange in period 2010-2012. There were 32 companies that the writer has taken as the sample, it has been taken by using purposive sampling method. Before doing the data analyzing, the writer did the test of prerequisite analysis that consists of test of the data normality, test of linearity, test of multicolinearity, test of heteroskedastisity and test of auto correlation. The result of the analysis of descriptive statistics shows that the average score of the audit delay of the mining company in period 2010-2012 is 82.77 days. The model of the multiple linear regression that is owned is Y = 3.713 + 0.109 X1 + 0.026 X2 + 0.041 X3 + errors. Simultaneously testing (Ftest) shows that the independent variable gave the influence towards the dependent variable all at once, it can be proved with Ftest > Ftab, such as 2.801 > 2.70 with the significant level 0.044. Whereas, the partially test (ttest) shows: 1. The company measurement has no influence towards the audit delay, it can be proved with the significant level 0.651; 2. The profitability has no influence towards the audit delay, it can be proved with the significant level 0.028; 3. The solvability has the influence towards the audit delay, it can be proved with the significant level 0.005 and ttest (2.875) < ttab (1.661).

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: 08 Jan 2015 04:49
Last Modified: 08 Jan 2015 04:49
URI : http://eprints.umm.ac.id/id/eprint/14522

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