Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Zaki Rifki
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2012 Zaki Rifki; Zulbahridar -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of profitability (ROA), solvency (DER), the reputation of the Public Accounting Firm (KAP), corporate ownership and firm size on audit delay in the trading company. The population in this study are the trading company in Indonesia Stock Exchange (IDX) as many as 36 companies. Observation period is 2011 to 2012. Technique used to determination sample is purposive sampling method, where the sample is determined by certain criteria. Based on the criteria, then there are 30 sample companies. While to analysis the data is using multiple regression analysis. The results of the research are Return on Assets (ROA) and ownership status (Foreign/Domestic) have a significant impact on audit delay. It can be seen from the t value is greater than t - table. Whereas the Debt to Equity Ratio, Public Accounting Firm Reputation and size of the company does not have a significant impact on audit delay. It can be seen from the t value is smaller than the t-table then the independent variable has no effect on the dependent variable.Keywords: Profitability (ROA), Solvency (DER), Reputation Public Accounting Firm (KAP), Corporate Ownership and Firm Size, Audit Delay
Co-Authors Elfi Ilham Zulbahridar -