HUBUNGAN PROFITABILITAS DENGAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Annafi Indra Tama Universitas Islam 45

DOI:

https://doi.org/10.33558/jrak.v6i1.830

Keywords:

profitability, audit delay

Abstract

This research is to know whether there are a relationship profitability with audit delay at
miscellaneous industry listed in Indonesia Stock Exchange (IDX) or not.
Test of analysis condition performed with test of estimated normality error Y on X with Liliefors test
which resulted in Lcal(0,1516) < L(0,1517) it’s showed that data was normally distributed.
Hypothesis test started with looking for simple regression which in this study yielded in Ŷ= 96,11 - table 47,0603X. Test regression linierity resulted in F
cal (4,35) > F (4,17) it’s showed a linear regression model. Calculation from Pearson’s product moment correlation coefficient revealed that r
table = -0,3559 meant there was a negative correlation between profitability and audit delay. Calculation of correlation coefisient significance resulted t cal (-2,086) > t table xy (1,697) meant that correlation between profitability and audit delay is significant
while test of determination coeficient revealed 12,67% profitability affect audit delay. Therefore, the study concluded there was a negative significant correlation between profitabilityandaudit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX)

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Published

2015-02-16