PENGARUH UKURAN PERUSAHAAN, TINGKAT PROFI.TABILITAS DAN DEBT TO EQUITYRATIO TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BII

Authors

  • Surenggono Surenggono Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.30742/equilibrium.v7i2.293

Keywords:

audit delay, ukuran perusahaan, tingkat profitabilitas dan debt-to-equity ratio

Abstract

Penelitian ini untuk membuktikan ukuran perusahaan, tingkat profitabilitas dan debt-to-equity ratio dapat berpengaruh terhadap audit delay. Sampel penelitian ini perusahaan-perusahaan yang tergolong manufaktur yang terdaftar pada Bursa Efek Indonesia, dengan menggunakan uji penyimpangan asumsi klasik yaitu gejala normalitas, multi kolienieritas, auto korelasi, heterokedastisitas dan mode regresi linier berganda yaitu melalui uji F dan uji t. Hasil dari penelitian bahwa ttkuran perusahaan, tingkat profitabilitas, debt-to-equity ratio mempunya pengaruh yang signifikan balk secara parsial maupun simultan dan besarnya pengaruh tiga variabel bebas terhadap lamanya audit delay

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Vol. 7 No. 2 (2009): October

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