PENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

dc.contributor.authorDelina, Dona
dc.date.accessioned2022-07-16
dc.date.available2022-07-16
dc.date.issued2019
dc.identifier.uri https://repositori.unhar.ac.id/handle/307/pengaruh-profitabilitas-dan-umur-perusahaan-terhadap-audit-delay-dengan-ukuran-perusahaan-sebagai-variabel-moderating-pada-perusahaan-makanan-dan-minuman-yang-terdaftar-di-bursa-efek-indonesia
dc.description.abstract This study aims to determine the effect of Company Profitability and Age on Audit Delay with Company Size as a moderating variable on Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2011-2018. The data analysis technique used is statistical analysis. The data used is secondary data. This study uses multiple linear regression analysis test and regression analysis with moderating variables. The results showed that all independent variables simultaneously had a positive and significant effect on audit delay. Then partially profitability has a negative and significant effect on audit delay, while company age has a positive and significant effect on audit delay and company size has a positive and significant effect on audit delay. Company size is able to moderate the relationship between profitability to audit delay while company size is not able to moderate the relationship between company age to audit delay. en_US
dc.language.isoenen_US
dc.publisherUniversitas Harapan Medanen_US
dc.subjectFinancial Accounting, Akuntansi Keuanganen_US
dc.titlePENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA en_US
dc.typeSkripsien_US


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