PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN KAP DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan Sektor Industri Jasa Sub Sektor Property dan Real Estate Tahun 2015 – 2019)

Savitri, Kintan (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN KAP DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan Sektor Industri Jasa Sub Sektor Property dan Real Estate Tahun 2015 – 2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari ukuran perusahaan, profitabilitas, ukuran kap, dan opini auditor terhadap audit delay pada perusaaan manufaktur sector industry jasa sub-sektor property dan real estate periode 2015 -2019. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang dianalisis dengan menggunakan metode berbasis regresi linier berganda dengan meggunakan software SPSS 25.0. Populasi dari penelitian ini adalah seluruh perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia (IDX) tahun 2015-2019. Sampel ditentukan berdasarkan metode Purposive Sampling, dengan sampel sebanyak 13 perusahaan sehingga total observasi dalam penelitian ini sebanyak 65 observasi. Data ini digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi berupa buku, jurnal, dan website. Pengujian hipotesis menggunakan uji statistik t, uji statistik f, dan koefisien determinasi. Hasil dari penelitian membuktikan bahwa (1) Ukuran Perusahaan berpengaruh terhadap Audit Delay, (2) Profitabilitas tidak berpengaruh terhadap Audit Delay, (3) Ukuran KAP berpengaruh terhadap Audit Delay, (4) Opini Auditor tidak berpengaruh terhadap Audit Delay. This study aims to determine the effect of company size, profitability, hood size, and auditor opinion on audit delay in the manufacturing sector, the property and real estate sub-sector of the service industry in the 2015-2019 period. This study used a descriptive quantitative approach, which was analyzed using multiple linear regression-based methods using SPSS 25.0 software. The population of this study were all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was determined based on the purposive sampling method, with a sample of 13 companies so that the total observations in this study were 65 observations. This data is used in this study in the form of secondary data. The data collection technique uses the documentation method in the form of books, journals, and websites. Hypothesis testing uses the t statistical test, f statistical test, and the coefficient of determination. The results of the study prove that (1) Company size has an effect on Audit Delay, (2) Profitability has no effect on Audit Delay, (3) KAP size has an effect on Audit Delay, (4) Auditor Opinion has no effect on Audit Delay.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKamil, KrishnaUNSPECIFIEDkrishna_kamil@stei.ac.id
Uncontrolled Keywords: Audit Delay, Ukuran Perusahaan, Profitabilitas, Ukuran KAP dan Opini Auditor.
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: kintan savitri
Date Deposited: 14 Jan 2021 04:49
Last Modified: 14 Jan 2021 04:49
URI: http://repository.stei.ac.id/id/eprint/3198

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