PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016)

Jurnal Wahana Akuntansi

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Title PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016)
 
Creator Simatupang, Laurencius
Eka Putra, Wirmie
Herawaty, Netty
 
Subject Audit Delay
Company Size
Audit Opinion
Profitability
Public AccountingFirm’s Reputation
 
Description This research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firm’s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firm’s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firm’s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firm’s reputation have no significant differences.
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2018-12-20
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/8127
10.21009/wahana.13.024
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 13 No 2 (2018): Jurnal Ilmiah Wahana Akuntansi; 143-156
2302-1810
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/8127/6767
 
Rights Copyright (c) 2018 Laurencius Simatupang, Wirmie Eka Putra, Netty Herawaty
 

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