Aulia, Yusfa (2021) PENGARUH FINANCIAL DISTRESS, AUDITOR SWITCHING, DAN AUDIT FEE TERHADAP AUDIT DELAY (Pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di bursa efek Indonesia periode 2017-2019). Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Financial Distress, Auditor Switching dan Audit Fee terhadap Audit Delay pada perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Strategi penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dan analisis asosiatif. Total populasi dalam penelitian ini sebanyak 70 perusahaan. Penelitian ini menggunakan teknik purposive sampling untuk pengambilan sampel. Dari total populasi yang ada, sebanyak 31 perusahaan harus di eliminasi karena tidak sesuai dengan kriteria yang telah di tentukan sehingga sampel dalam penelitian ini hanya berjumlah 39 perusahaan. Metode analisis data yang digunakan dalam penelitian adalah regresi linier data panel dengan alat bantu program Sofware Eviews versi 10.0. Hasil penelitian menunjukkan bahwa Audit Fee berpengaruh signifikan terhadap Audit Delay, sedangkan Financial Distress dan Auditor Switching tidak berpengaruh signifikan terhadap Audit Delay. Adjusted R-square mempunyai nilai sebesar 0,498430. Artinya variabel independen yang ada dalam penelitian ini dapat menjelaskan variabel dependen sebesar 49,84%, sedangkan sisanya 50,16% di pengaruhi oleh variabel lain di luar penelitian. Kata Kunci : Financial Distress, Auditor Switching, Audit Fee, Audit Delay ABSTRACT This study aims to examine the effect of Financial Distress, Auditor Switching and Audit Fees on Audit Delay in Basic Industry and Chemical Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The research strategy used in this research is descriptive research and associative analysis. The total population in this study were 70 companies. This study uses purposive sampling technique for sampling. Of the total population, 31 companies had to be eliminated because they did not comply with the predetermined criteria so that the sample in this study only amounted to 39 companies. The data analysis method used in this research is panel data linear regression with software Eviews version 10.0 The results showed that the Audit Fee has a significant effect on Audit Delay, while Financial Distress and Auditor Switching have no significant effect on Audit Delay. Adjusted R-square has a value of 0.498430. This means that the independent variables in this study can explain the dependent variable by 49.84%, while the remaining 50.16% is influenced by other variables outside the study. Keywords : Financial Distress, Auditor Switching, Audit Fee, Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Yusfa Aulia | ||||||||
| Date Deposited: | 31 Mar 2021 04:38 | ||||||||
| Last Modified: | 31 Mar 2021 04:38 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/4185 |
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