文章基本信息

标题：PENGARUH UKURAN PERUSAHAAN, LEVERAGE, AUDITOR SWITCHING, DAN SISTEM PENGENDALIAN INTERNAL PADA AUDIT DELAY
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作者：A A Gede Wiryakriyana ; Ni Luh Sari Widhiyani
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2017
卷号：19
期号：1
页码：771-798
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aimed to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange year period 2013-2015. Factors tested in this study is the size of the company, leverage, switching auditors, and internal control systems as independent variables. The sampling technique used in this research is purposive sampling with total sample of 76 companies. Analysis of data using multiple linear regression. The results showed that company size has no effect on audit delay, leverage positive effect on audit delay, auditor switching negative effect on audit delay, and internal control system and has no effect on audit delay .
关键词：audit delay; ukuran perusahaan; leverage; auditor switching; sistem pengendalian internal.