PENGARUH KUALITAS KOMITE AUDIT, UKURAN PERUSAHAAN, REPUTASI AUDITOR, PERUSAHAAN ANAK TERHADAP KETERLAMBATAN AUDIT PADA PERUSAHAAN MANUFAKTUR

Danang Choirul Umam
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引用次数: 1

Abstract

This study aimed to examine the influence of the Audit Committee, Company Size, Reputation Auditor, a Subsidiary of the Audit Delay. This research was conducted at the company's manufacturing base and chemical industry sectors that exist on the Stock Exchange during the period 2013 - 2015. Based on the method of sample selection, the sample is obtained at the end of the study where 77 of the manufacturing sector in BEI.The analytical methods used are multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation. Once the data is free from classical assumptions, the next stage is hypothesis testing is done by using the t test to determine the effect of each variable to be partly independent variables.Based on the analysis, it is known that the audit committee, the auditor's reputation and its subsidiaries do not affect the audit delay. While the size of the company negatively affect audit delay. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 16.7% while the rest (83.3%) is explained by other variables.
认可审计委员会,审计共和国,审计共和,审计共和
本研究旨在考察审计委员会、公司规模、声誉审计师、审计延迟子公司的影响。本研究于2013-2015年期间在该公司的制造基地和证券交易所的化工行业进行。基于样本选择方法,在研究结束时获得了BEI 77个制造业部门的样本。使用的分析方法是多元回归分析。在分析多元回归方程之前进行统计t检验,在第一阶段的检验中进行了正态性、多重共线性、异方差和自相关的经典假设。一旦数据不受经典假设的影响,下一阶段就是假设检验。通过使用t检验来确定每个变量作为部分自变量的影响。根据分析可知,审计委员会、审计师的声誉及其子公司不影响审计延迟。而公司的规模对审计延迟产生了负面影响。因变量研究模型中使用的自变量影响的决定系数为16.7%,其余(83.3%)由其他变量解释。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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