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.
| Dosen Pembimbing: | UNSPECIFIED | UNSPECIFIED |
|---|---|
| Item Type: | Thesis (Undergraduate) |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis Fakultas Ekonomi dan Bisnis > Mahasiswa FEB - Skripsi Akuntansi |
| Depositing User: | Pustakawan Reviewer UNISSULA |
| Date Deposited: | 21 Sep 2015 08:23 |
| Last Modified: | 21 Sep 2015 08:23 |
| URI: | https://repository.unissula.ac.id/id/eprint/1338 |
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