PENGARUH LABA OPERASI, REPUTASI AUDITOR, OPINI AUDIT, RETURN ON ASSET DAN DEBT TO ASSET RATIO TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2013-2016

Alwendi, Fitria PENGARUH LABA OPERASI, REPUTASI AUDITOR, OPINI AUDIT, RETURN ON ASSET DAN DEBT TO ASSET RATIO TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2013-2016. PENGARUH LABA OPERASI, REPUTASI AUDITOR, OPINI AUDIT, RETURN ON ASSET DAN DEBT TO ASSET RATIO TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI TAHUN 2013-2016. (Unpublished)

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Abstract

ABSTRACT This research aims to analyze and obtain empirical evidence about the operating profit, auditor reputation, auditor opinio ,return on asset and debt to asset ratio to audit delay. Independen variables were used operating profit, auditor reputation, auditor opinion, return on asset and debt to asset ratio. Dependent variable was used audit delay. The research population was manufacturing various industry sectors companies listed in Indonesia Stock Exchange (IDX) in period 2013-2016. Sample was collected by purposive sampling method. Total 17 manufacturing various industry sectors companies were taken as study’s sample. Analysis method of this researh used multiple regression. The result of this research based on simultaneous test showed that cash ratio, debt to equity ratio, firm size, and growth significantly effect to dividend payout ratio. As for partial result, only growth have significantly effect. The determination coefficient result showed 15%. That’s about 15% indicated the ability of the independent variables explained the dependent variable while 85% explained by the other variables. Keywords : operating profit, auditor reputation, auditor opinion, return on asset, debt to asset ratio, audit delay

Item Type: Article
Subjects: L Education > LB Theory and practice of education
Depositing User: Fitria Marzianty Alwendi
Date Deposited: 13 Aug 2018 03:56
Last Modified: 13 Aug 2018 03:56
URI: http://repository.umrah.ac.id/id/eprint/1317

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