Text

PENGARUH UKURAN PERUSAHAAN DAN TINGKAT LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF FIRM SIZE AND LEVEL OF LEVERAGE ON AUDIT DELAY IN COAL MINING SUB SECTOR LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2010-2014 Written by : Jonathan Parlindungan Hutagaol NIM: 1232102 This study aimed to determine whether the firm size and the level of leverage had influenced on the audit delay in coal mining sub-sector company listed on the Indonesia Stock Exchange during 2010-2014. Samples were selected based on purposive sampling method. Samples obtained from the twelve sub-sector coal mining company listed on the Indonesia Stock Exchange with observation for five years, so that the number of the selected sample of 60 samples. The analytical method used was descriptive analysis, classic assumption test, multiple linear regression analysis, coefficient determination, and individual parameter significance test (t test) as well as simultaneous significance test (F test) with α=0.05. From the analysis of partial hypothesis testing, the firm size and the level of leverage significantly effected the audit delay. The level of significance of firm size is 0.019, and for the level of leverage is 0.000. And the size of the firm and the level of leverage was jointly affected the audit delay seen from level of significant of F test was 0.000 and the the R 2 was 23.9%, from these results it can be concluded that the size of the firm, and the level of leverage is only able to explained the audit delay of 23.9%. Then based on double linear regression analysis known that AUDELAY = 174.699 – 4.294 LnTA + 55.797 DTA + ε. Keywords: audit delay, firm size and leverage