Kusmiastuti, Avi (2020) PENGARUH LEVERAGE, PROFITABILITAS, UKURAN KANTOR AKUNTAN PUBLIK (KAP) DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Abstract- This study aims to analyze the effect of profitability, leverage, KAP size and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The data collection method used was purposive sampling. The population in this study were food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016 to 2018 with a sample of 36 companies. This study uses multiple linear regression analysis with a significant alpha of 0.05. The data in this study were obtained from the company's financial statements available on the Indonesia Stock Exchange for the period 2016-2018. The results showed that profitability and leverage partially had a significant effect on audit delay, while KAP size and audit opinion had no partially significant effect on audit delay. Keywords: Profitability, Leverage, Size of Public Accounting Firm (KAP), Audit Opinion, and Audit Delay Abstrak– Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran KAP dan opini audit terhadap audit delay pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengambilan data yang digunakan adalah purpose sampling. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai 2018 dengan sampel berjumlah 36 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda dengan signifikan alpha 0,05. Data dalam penelitian ini diperoleh dari laporan keuangan perusahaan yang tersedia di Bursa Efek Indonesia periode 2016-2018. Hasil penelitian menunjukkan profitabilitas dan leverage berpengaruh signifikan secara parsial terhadap audit delay sedangkan ukuran KAP dan opini audit tidak berpengaruh signifikan secara parsial terhadap audit delay. Kata Kunci: Profitabilitas,Leverage, Ukuran Kantor Akuntan Publik (KAP), Opini Audit & Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 225 not found. | ||||||||
| Date Deposited: | 21 Nov 2020 11:30 | ||||||||
| Last Modified: | 21 Nov 2020 11:30 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1910 |
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