THE EFFECT OF RETURN ON ASSET, RETURN ON EQUITY, AND AUDITEE FIRM SIZE ON AUDIT DELAY OF THE BANKING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE

DEWI, ROSMALA (2020) THE EFFECT OF RETURN ON ASSET, RETURN ON EQUITY, AND AUDITEE FIRM SIZE ON AUDIT DELAY OF THE BANKING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE. S1 thesis, UNIVERSITAS NEGERI MAKASSAR.

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Abstract

This study aimed: (1) to study the effect of return on asset partially on audit delay, (2) to study the effect of return on equity partially on audit delay, (3) to study the effect of auditee company size on audit delay, and (4) to study the effect of return on asset, return on equity, and auditee company size simultaneously on audit delay. The variables of this research are: (1) Audit delay as a dependent variable (Y) measured by the length of time required by the company to complete the audit process of its financial statements, (2) Return On Assets as an independent variable (X1) measured by the value of return on asset of each company, (3) Return On Equity as an independent variable (X2) measured by the value of return on equity of each company, and (4) Auditee company size as an independent variable (X3) measured by the amount of total assets owned by each company. The population of this research is banking companies listed on the Indonesia Stock Exchange, and the sample was 42 banking companies listed on the Indonesia Stock Exchange which were taken by purposive sampling technique. The data were collected by documentation technique. The data obtained were analyzed using classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study are partially and simultaneously that return on asset, return on equity, and company size has a significant negative effect on audit delay. return on asset, return on equity, and auditee company size affect audit delay. Key words: Return On Asset, Return On Equity, Auditee Company Size, and Audit Delay

Item Type:	Thesis (S1)
Subjects:	FAKULTAS EKONOMI FAKULTAS EKONOMI > Akuntansi
Divisions:	FAKULTAS EKONOMI
Depositing User:	UPT PERPUSTAKAAN UNM
Date Deposited:	07 Dec 2020 04:02
Last Modified:	07 Dec 2020 04:02
URI:	http://eprints.unm.ac.id/id/eprint/18692

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