BUDIMAN, ANDREINA CAROLINE (2020) PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh profitabilitas, solvabilitas dan ukuran perusahaan terhadap audit delay pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Menurut penelitian kuantitatif adalah metode penelitian yang berlandaskan pada filsafat positivisme. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2019. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 48 perusahaan sehingga total observasi dalam penelitian ini sejumlah 112 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Dalam penelitian ini dilakukan uji asumsi klasik, estimasi model pengujian terbaik, pengujian hipotesis dan penilaian goodness of fit melalui analisis regresi linier berganda, uji parsial (uji t), uji simultan (uji f) dan koefisien determinasi (R2 ). Hasil penelitian membuktikan bahwa (1) Profitabilitas berpengaruh terhadap Audit Delay, (2) Solvabilitas berpengaruh terhadap Audit Delay, (3) Ukuran Perusahaan tidak berpengaruh terhadap Audit Delay. (4) Profitabilitas, Solvabilitas dan Ukuran Perusahaan berpengaruh terhadap Audit Delay. This study aims to examine whether the effect of profitability, solvability and firm size on the audit delay of property and real estate companies listed in the Indonesian Stock Exchange (BEI) period 2016 – 2019. According to research, research based on quantitative positivism philosophy. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample was determined based on the purposive sampling method with a sample size of 48 companies so that the total observations in this study were 112 observations. The data used in this research is secondary data. Data collection techniques are through the official IDX website: www.idx.co.id. This research uses Eviews software version 10. In this research, classical assumption test, best estimation test model, hypothesis testing and goodness of fit assessment through multiple linear regression analysis, partial test (t test), simultaneous test (f test) and coefficient determination (R2). The results prove that (1) Profitability has an effect on Audit Delay, (2) Solvency has an effect on Audit Delay, (3) Company Size has no effect on Audit Delay. (4) Profitability, Solvency and Company Size have an effect on Audit Delay.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Akuntansi > Auditing |
| Divisions: | S1 Akuntansi |
| Depositing User: | Users 1083 not found. |
| Date Deposited: | 23 Oct 2020 06:40 |
| Last Modified: | 23 Oct 2020 06:40 |
| URI: | http://repository.stei.ac.id/id/eprint/1103 |
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