?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+AUDIT+DELAY+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2013-2015&rft.creator=DIMAS+RIJALUL+FANNY+%2C+1311031028&rft.subject=HF5601+Accounting&rft.description=ABSTRACT%0D%0A%0D%0AThis+study+aims+to+examine+the+factors+that+affect+audit+delay+of+financial+reports+on+the+manufacturing+companies+listed+in+the+Indonesia+Stock+Exchange.+The+examined+factors+of+this+research+are+profitability%2C+solvability+and+firm+size+as+the+independent+variables+while+audit+delay+as+the+dependent+variable.+Audit+delay+measured+from+the+year+of+closure+years+of+the+book+to+the+date+issued+the+audit+report.+%0D%0A%0D%0AThe+sample+in+this+research+was+secondary+data+and+selected+by+using+purposive+sampling+method+consisting+of+246+companies+listed+in+the+Indonesia+Stock+Exchange+(IDX)+and+submitted+financial+reports+consistently+in+the+period+2013-2015.+The+analysis+method+of+this+research+used+multiple+regression+analysis.%0D%0A%0D%0AThe+result+of+this+research+showed+that+profitability+and+firm+size+had+negative+influence+to+audit+delay.+Meanwhile+solvability+did+not+have+any+effect+to+audit+delay.%0D%0A%0D%0AKeywords%3A++audit+delay%2C+profitability%2C+solvability+and+firm+size%0D%0A%0D%0AABSTRAK%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menganalisis+faktor-faktor+yang+berpengaruh+terhadap+audit+delay+pada+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia.+Faktor-faktor+yang+diuji+dalam+penelitian+ini+adalah+profitabilitas%2C+solvabilitas+dan+ukuran+perusahaan+sebagai+variabel+independen+sedangkan+audit+delay+sebagai+variabel+dependen.+Audit+Delay+diukur+dari+tanggal+penutupan+tahun+buku+hingga+tanggal+diterbitkannya+laporan+audit.+%0D%0A%0D%0AData+yang+digunakan+dalam+penelitian+ini+adalah+data+sekunder+dan+pemilihan+sampel+menggunakan+metode+purposive+sampling+yang+terdiri+dari+246+perusahaan+yang+terdaftar+dalam+Bursa+Efek+Indonesia+(BEI)+dan+mempublikasikan+laporan+keuangan+secara+konsisten+dalam+periode+tahun+++++2013-2015.+Metode+analisis+penelitian+ini+menggunakan+analisis+regresi+linier+berganda.%0D%0A%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+profitabilitas+dan+ukuran+perusahaan+berpengaruh+negatif+terhadap+audit+delay.+Sedangkan+solvabilitas+tidak+berpengaruh+terhadap+audit+delay.%0D%0A%0D%0AKata+kunci%3A+Audit+delay%2C++profitabilitas%2C+solvabilitas+dan+ukuran+perusahaan%0D%0A&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-08-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28081%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28081%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28081%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++DIMAS+RIJALUL+FANNY+%2C+1311031028++(2017)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+AUDIT+DELAY+PADA+PERUSAHAAN+MANUFAKTUR+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+TAHUN+2013-2015.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28081%2F