Cahyaningrum, Anissa Nirma (2014) PENGARUH DETERMINAN AUDIT DELAY TERHADAPREAKSI INVESTOR ( Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2011 – 2012 ). Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
One of the criteria kerelevanan supporting a normative that have to be owned by financial information is timely (timeliness). Length of time settlement audit delay could affect punctuality financial report information that was published so that it will have an effect on to the level of uncertainty that is based on the information that was published. This research will be done to find out the influence variables - variables determinant audit to delay invertor reaction. That the used data is a secondary data, where number of sample data was based on availability and completeness research data from consolidated financial year 2011 - 2012 as many as 340 listed companies in the IDX. This Research using two models including first model will examine the issue of whether industries, financial performance, KAP, size, the opinions company auditors, debt ratio, high profitability have an effect on to audit delay. And second model that will examine the issue of whether an audit delay influential reaction to investors in proksikan use 2 how the AR (abnormal return) and TVA (tranding volume activity). Based on this matter this method use methods combining data (pooling) for 2 years consecutive, as many as 2 times, so there are 680 observation data that is processed. A tool for analysis that is linear regression statistics simple, where the interplay between is the reaction investors, and the conjunction with is determinant audit delay including that of industries, financial performance, bamboo, size, the opinions company auditors, debt ratio, high profitability. Results of these studies indicate that : industries not have the influence signifikan to audit delay, the performance of finance department does not have the influence signifikan to audit delay, KAP not have the influence signifikan to audit delay, the size companies have the influence signifikan to delay, the opinions audit does not have a significant impact auditor to audit delay, The ratio debt have the influence signifikan to audit delay, the level have a significant impact profitability to audit delay. The result of the estimation variations regression audit delay show capability prediction of 7 independent variables can be explained 32,9 percent while the 67,1 percent can be explained by the other. Key words : audit delay, determine audit delay, the reaction investors.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan Reviewer UNISSULA |
| Date Deposited: | 21 Sep 2015 08:23 |
| Last Modified: | 21 Sep 2015 08:23 |
| URI: | http://repository.unissula.ac.id/id/eprint/1338 |
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