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UPT PERPUSTAKAAN UNISBA repository.unisba.ac.id
i
PENGARUH UKURAN PERUSAHAAN, HOLDING COMPANY DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek
Indonesia Tahun 2011 – 2013)
SKRIPSI
Diajukan Untuk Memenuhi Salah Satu Syarat Sidang Skripsi Guna Memperoleh Gelar Sarjana Ekonomi Pada Program Studi Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Islam Bandung
Disusun Oleh : Winda Mardiana
10090111059
PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS ISLAM BANDUNG 2015
repository.unisba.ac.id
ii ABSTRACT
Timeliness in publishing the financial statements influential to the public.
Accuracy is an important factor for the record companies and should be submitted according to the time that has been specified as material for Predictive and decision making for the company.
This research is motivated because in fact there are many companies who are late to publish their financial statements to the public which resulted in the delay occurred. This study aimed to analyze the audit delay factors including the size of the company, holding company, the size of the public accounting firms in the manufacturing companies listed in Indonesia Stock Exchange (BEI) 2011-2013.
The sample in this study was 40 manufacturing companies listed in Indonesia Stock Exchange ( BEI ) that meet the criteria of the study sample that has the complete annual report for 2011-2013 . The method used is the method of verification with purposive sampling approach . The analysis technique used is multiple linear regression.
The data used is secondary data that the financial statements of companies listed on the Indonesian Stock Exchange ( BEI ) .
The results show that the size of the company but not significant positive effect on audit delay, the holding company but not significant positive effect on audit delay, the size of the public accounting firm significant positive effect on audit delay. While simultaneously influences the size of the company, holding company and the size of the public accounting firm to audit delay effect of 15.8% while the remaining 84.2% is explained by other factors beyond the variables.
Keywords : Size Company, Holding Company, Public Accounting Firm Size, Audit Delay
