Skripsi

PENGARUH UKURAN PERUSAHAAN, TINGKAT LEVERAGE DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY

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Penilaian

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The purpose of this study was Lo determine how is the influence of company size, leverage level and quality of public accounting firms Lo audit delay. The research was done by looking al the data audited financial statements which are owned by the company trade on stock exchanges Indonesia with a population of 24 companies and pulled a sample of 21 companies. Data analysis was performed using mulliple regression analysis. Hypothesis testing to determine whether there is significantly influence of company size, leverage level and quality of public accounting firms simultaneously against the audit delay. Partially the resulls of hypothesis testing found only company size and leverage the significant influencing audit delay, while simultaneously testing found that the three independent variables are company size, leverage, and the quality of the accounting firm jointly affect audit delay. This study has limited only three years from the period 2007 Lo 2009, the sector that research in this study is only for trade sector and three variables are used without entering the diversity of other variables.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1107002235	T28763	T287632011	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T287632011

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2011

Collation

xvi, 76 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.661 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

AKUNTANSI PUBLIK
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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