Castio, Efa (2020) PENGARUH FEE AUDIT, FINANCIAL DISTRESS, dan PROFITABILITY TERHADAP AUDIT DELAY ( Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018 ). Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh Fee Audit, Financial Distress, dan Profitability terhadap Audit Delay pada perusahaan manufaktur sektor pertambagan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 Penelitian ini menggunakan jenis penelitian kuantitatif, yang diukur dengan menggunakan metode berbasis regresi liner berganda dengan software Eviews 10. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 sampai dengan tahun 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 18 perusahaan manufaktur sektor pertambangan sehingga total observasi dalam penelitian ini sebanyak 90 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder melalui situs resmi IDX : www.idx.co.id. Berdasarkan analisis regresi secara parsial, variabel yang memiliki pengaruh positif signifikan terhadap audit delay pada perusahaan sektor pertambangan yang terdaftar di BEI pada tahun 2014 sampai 2018 adalah financial distress, semakin tinggi financial distress maka perusahaan akan mengalami kesulitan keuangan dan kemudian profitability semakin besar keuntungan yang diperoleh perusahaan maka semakin singkat audit report lag, sebab perusahaan ingin menyampaikan good news. Hasil yang tidak memiliki pengaruh terhadap audit delay adalah variabel fee audit, besar kecilnya fee yang diberikan tidak memengaruhi audit delay, karena auditor akan selalu bekerja secara professional Kata Kunci : Fee Audit, Finacial Distress, Profitability dan Audit Delay This study is aimed to test the effect of Fee Audit, Financial Distress and Profitability on Audit Delay in manufacturing companies in the mining sector is listed on the Indonesia Stock Exchange 2014-2018 This research uses a quantitative research approach, which is measured by using multiple linear regression based methods with the help Eviews 10. The population in this study were manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018. The sample was determined based on purposive sampling method, with a total sample of 18 manufacturing companies manufacturing mining sectors so that the total observation in the study this is as much as 90 observation. The data used in this study are secondary data. the official website of IDX : www.idx.co.id. Bassed on partial regresson analysis, variabel that have an influence on audit delay from manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018are financial distress, the higher the financial distress, the company will experience financial distress and then the profitability the greater profits obtained by the company, the shorter the audit report lag, because the company wants to deliver good news. The result taht has no effect on the audit delay mining company is the fee audit variabel the size of the fee given does not affect audit delay, because the auditor will always work professionally.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 233 not found. | ||||||||
| Date Deposited: | 17 Nov 2020 07:39 | ||||||||
| Last Modified: | 17 Nov 2020 07:39 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1763 |
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