UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH KEPEMILIKAN PUBLIK KOMITE AUDIT DAN LABA RUGI TERHADAP AUDIT DELAY

Authors

  • Umi Arofah, Dewi Saptantinah Puji Astuti & Fadjar Harimurti

Abstract

This study aims to determine the influence of the public ownership, audit
comitte, and profit or loss. And to determine whether the size of the company’s
moderate the relationship between the public ownership to the audit delay, audit
comittee to the audit delay, and profit or loss to the audit delay. This study uses data
analysis techniques multiple regressions and with a total sample of 26 companies of
Index LQ-45 listed on the Indonesian Stock Exchange with the observation period
2013 to 2015. The result showed that the public ownership, audit comitte, and profit
or loss do not influence towards audit delay. The size of the company is not able to
moderated the effect of public ownership on audit delay, audit comitte on audit
delay, and profit or loss to audit delay.
Keywords: public ownership, , audit comitte, profit or loss,size of the company, audit
delay

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Published

2017-09-16

Issue

Vol. 13 No. 2 (2017): Akuntansi dan Sistem Teknologi Informasi

Section

Artikel

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