Indriani, Alfiah and Alamsyah, Sakti (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Pada Perusahaan Sub Sektor Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia Periode 2012-2018. Jurnal Akuntansi & Ekonomika (JAE), 10 (2). pp. 198-205. ISSN 2613-9901

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Abstract

This study aims to determine the effect of profitability and solvency on audit delay on oil and gas companies listed on the Indonesia Stock Exchange in the 2012-2018 period. The population in this study were 13 companies. The sampling technique is using purposive sampling method and obtained by 6 companies. Hypothesis testing using the t test (partial) shows that profitability has a negative effect on audit delay with a tcount of -0.4535 2.035 with a significance value of 0.003 <0.005 . While using the F test (simultaneous) profitability and solvency affect audit delay.

Item Type:	Article
Uncontrolled Keywords:	Profitability, Solvency, Audit Delay
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	26 Aug 2021 03:23
Last Modified:	26 Aug 2021 03:28
URI:	http://eprints.ummi.ac.id/id/eprint/1956

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