ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, EARNINGS PER SHARE, KUALITAS AUDIT, OPINI AUDIT, TERHADAP AUDIT DELAY DAN TIMELINESS PUBLIKASI LAPORAN KEUANGAN
Author : Suparlan
The purpose of this study is to investigate the effect of firm size, leverage, profitability, earnings per share, quality audit, audit opinion to audit delay and timeliness. Using 72 company’s audited annual financial statement observations selected purposively from the periode of 2011 to 2013 of all listed companies in Indonesia Stock Exchange. The study shows that dependend variable audit delay that statistic test F have sig 0,006 and adjusted R square 0,166 however regression model is fitness. And the study show leverage is associated with audit delay. The study shows that dependend variable timeliness that statistic test F have sig 0,055 and adjusted R square 0,091 however regression model is fitness. And the study show leverage and profitability is associated with timeliness.
Keywords: Firm size, leverage, profitability, earnings per share, quality audit, audit opinion to audit delay and timeliness
