JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi

HUBUNGAN PROFITABILITAS DENGAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Tama, Annafi Indra (Unknown)



Article Info

Publish Date
16 Feb 2015

Abstract

This research is to know whether there are a relationship profitability with audit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX) or not. Test of analysis condition performed with test of estimated normality error Y on X with Liliefors test which resulted in Lcal(0,1516) < L(0,1517) it?s showed that data was normally distributed.Hypothesis test started with looking for simple regression which in this study yielded in ?= 96,11 - table 47,0603X. Test regression linierity resulted in Fcal (4,35) > F (4,17) it?s showed a linear regression model. Calculation from Pearson?s product moment correlation coefficient revealed that rtable = -0,3559 meant there was a negative correlation between profitability and audit delay. Calculation of correlation coefisient significance resulted t cal (-2,086) > t table xy (1,697) meant that correlation between profitability and audit delay is significantwhile test of determination coeficient revealed 12,67% profitability affect audit delay. Therefore, the study concluded there was a negative significant correlation between profitabilityandaudit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX)

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...