?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH++SOLVABILITAS%2C++JENIS++INDUSTRI%2C++DAN+PROFITABILITAS+TERHADAP++AUDIT+DELAY%0D%0A(Studi+Empiris+pada+Perusahaan+Go+Public+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012+-+2015)%0D%0A&rft.creator=MELI+AGUSTINASARI+%2C+1341031030&rft.subject=HF5601+Accounting&rft.description=ABSTRAK%0D%0A%0D%0APerbedaan+waktu+antara+laporan+keuangan+diterbitkan+dengan+tanggal+munculnya+opini+dari+auditor+independen+menunjukkan+waktu+yang+dibutuhkan+dalam+penyelesaian+audit.+Kondisi+ini+dapat+mempengaruhi+informasi+yang+dibutuhkan+dan+akan+mempengaruhi+reaksi+pasar+terkait+dengan+relevansi+informasi+(Kartika%2C+2011).penelitian+ini+bertujuan+untuk+menganalisis+pengaruh+dari+solvabilitas%2C+jenis+industri+dan+profitabilitas+terhadap+audit+delay+pada+perusahaan+go+public+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2012-2015.%0D%0A%09Data+yang+digunakan+dalam+penelitian+ini+diperoleh+dari+laporan+keuangan+perusahaan+dari+www.idx.co.id.+Jenis+data+yang+digunakan+dalam+penelitian+ini+yaitu+data+sekunder.+Sampel+penelitian+ini+diperoleh+menggunakan+purposive+sampling+dengan+beberapa+kriteria+dengan+total+sampel+sebanyak+336+perusahaan.+Data+dianalisis+menggunakan+analisis+regresi+logistik.%0D%0A%09Hasil+dari+penelitian+ini+menunjukkan+bahwa+solvabilitas+berpengaruh+positif+terhadap+audit+dela+dan+profitabilitas+berpengaruh+negatif+terhadap+audit+delay.+Sementara%2C+jenis+industri+terbuktui+secara+statistik+tidak+memiliki+pengaruh+terhadap+audit+delay.%0D%0AKata+Kunci%3A+Audit+delay%2C+solvabilitas%2C+jenis+industri%2C+profitabilitas.%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0ATime+difference+between+financial+statement+and+auditing+opinion+date+indicates+the+amount+of+time+needed+in+auditing+settlement+period.+This+condition+can+affect+the+punctuation+of+the+information+published+and+will+influence+market+reaction+towards+relevance+of+information+(Kartika%2C+2011).+This+research+aimed+to+analyze+the+effect+of+solvability%2C+type+of+industry%2C+and+profitability+toward+audit+delay+on+public+companies+that+listed+in+Indonesian+Stock+Exchange+on+2012-2015.+%0D%0AData+used+in+this+research+were+taken+from+the+company%E2%80%99s+annual+financial+report+obtained++from+www.idx.co.id.+Type+of+data+used+in+this+research+is+secondary+data.+The+samples+in+this+research+were+gathered+using+purposive+sampling+with+some+specific+criteria+with+the+total+sample+of+336+companies.+Data+analisys+was+performed+by+using+analysis+logistic+regression.+%0D%0AThe+result+of+this+research+show+that+the+solvability+has+positive+effect+to+audit+delay+and+profitability+has+negative+effect+to+audit+delay.+Meanwhile+type+of+industry+statistically+do+not+have+any+influence+towards+audit+delay.%0D%0AKeywords%3A+Audit+delay%2C+solvability%2C+type+of+industry%2C+profitability%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-07-24&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27830%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27830%2F4%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F27830%2F5%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++MELI+AGUSTINASARI+%2C+1341031030++(2017)+PENGARUH+SOLVABILITAS%2C+JENIS+INDUSTRI%2C+DAN+PROFITABILITAS+TERHADAP+AUDIT+DELAY+(Studi+Empiris+pada+Perusahaan+Go+Public+yang+Terdaftar+di+Bursa+Efek+Indonesia+Tahun+2012+-+2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F27830%2F