THE EFFECT OF COMPANY SIZES, PUBLIC ACCOUNTANT OFFICE SIZES AND AUDITOR OPINIONS ON AUDIT DELAY (Empirical Study of Food and Beverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2015-2018)

Herlina, Chyntia (2021) THE EFFECT OF COMPANY SIZES, PUBLIC ACCOUNTANT OFFICE SIZES AND AUDITOR OPINIONS ON AUDIT DELAY (Empirical Study of Food and Beverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2015-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, ukuran kantor akuntan publik (KAP) dan opini auditor. Variabel independen pada penelitian ini adalah ukuran perusahaan, ukuran kantor akuntan publik (KAP) dan opini auditor sedangkan variabel dependen yaitu Audit Delay. Penelitian ini dilakukan pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Sampel yang diambil menggunakan teknik Purpose Sampling dengan jumlah sampel 48 perusahaan periode 2015-2018. Penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 25. Hasil penelitian ini menunjukkan bahwa : Secara Parsial (1) Ukuran Perusahaan tidak berpengaruh terhadap Audit Delay. (2) Ukuran KAP berpengaruh terhadap Audit Delay. (3) Opini Auditor tidak berpengaruh terhadap Audit Delay. Kata Kunci : Ukuran Perusahaan, Ukuran Kantor Akuntan Publik (KAP), Opini Auditor , Audit Delay. ABSTRACT This purpose of study to determine the effect of company size, size of the public accounting firm (KAP) and auditor's opinion. The independent variables in this study are the size of the company, the size of the public accounting firm (KAP) and the auditor's opinion while the dependent variable is the Audit Delay. This research was conducted at food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Samples were taken using the Purpose Sampling technique with a total sample of 48 companies for the 2015-2018 period. This research uses a descriptive research type, quantitative approach, which is measured using a method based on multiple linear regression with SPSS 25. The results of this study indicate that: Partially (1) Company size has no effect on Audit Delay. (2) KAP size influences Audit Delay. (3) Auditor's opinion does not affect Audit Delay Kata Kunci : Company Size, Public Accounting Firm Size, Auditor Opinion, Audit Delay.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWindratno, WindratnoUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 23 Sep 2021 10:01
Last Modified: 23 Sep 2021 10:01
URI: http://repository.stei.ac.id/id/eprint/5231

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