The solvency variable has no effect on Audit Delay. The results of this study indicate that the variable does not affect the size of the Company's Audit Delay. This data uses the secondary data analysis method using multiple regression. The population in this research that the manufacturing companies listed in the Indonesia Stock Exchange for the period 2010-2012, a total of 40 manufacturing companies were taken by using purposive sampling. The contribution of this research is to help the Capital Market Supervisory Agency (Bapepam) in determining the policies and regulations concerning the timely submission of financial reports. The purpose of this study was to analyze and demonstrate empirically the effect of company size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion partially or simultaneously. While the dependent variable is the Audit Delay. The Independent variable is the size of the Company, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. This study has investigated the factors that influence the Audit Delay in manufacturing companies from 2010 to 2012.
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