PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Kesuma, Rahdi (2019) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakahProfitabilitas, Ukuran Perusahaan, Umur Perusahaan dan Ukuran KAP berpengaruh signifikan terhadap Audit Delay pada Perusahaan Property & Real Estate yang Terdaftar diBursa Efek Indonesia Tahun 2013-2017. Penelitian ini menggunakan jenis penelitian asosisatif kausal. Populasi dalam penelitian ini perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Jumlah sampel dalam penelitian ini sebanyak 20 perusahaan. Pengambilan sampel dilakukan dengan perusahaan yang memenuhi syarat. Metode Analisis data yang digunakan dalam penelitian ini dilakukan dengan menggunakan analisis regresi berganda, Statistik Deskriptif, , uji regresi stimultan (Uji F), Uji Regresi Parsial (Uji t), dan Koefisien determinasi (Uji r2 ). Hasil penelitian menunjukkan bahwa (1) secara parsial variabel Profitabilitas berpengaruh signifikan terhadap Audit Delay, (2) secara parsial Ukuran Perusahaan berpengaruh signifikan terhadap Audit Delay, (3)secara parsial Umur Perusahaan tidak berpengaruh terhadap Audit Delay, (4) secara parsial Ukuran KAP tidak berpengaruh signifikan terhadap Audit Delay, (5) secara simultan Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP berpengaruh signifikan terhadap Audit Delay. Kata Kunci : Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP, Audit Delay ABSTRACT This study aims to determine whether Profitability, Company Size, Company Age and KAP Size have a significant effect on Audit Delay on Property & Real Estate Companies Listed on the Indonesia Stock Exchange 2013-2017. This study uses a type of causal asosisative research. The population in this study are property & real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The number of samples in this study were 20 companies. Sampling is done with companies that meet the requirements. Methods Analysis of the data used in this study was conducted using multiple regression analysis, descriptive statistics, stimultan regression test (F test), partial regression test (t test), and coefficient of determination (r2 test). The results showed that (1) partially the Profitability variable had a significant effect on Audit Delay, (2) Partially the Company Size had a significant effect on Audit Delay, (3) Partially the Company Age had no effect on Audit Delay, (4) Partially KAP Size no significant effect on Audit Delay, (5) Simultaneously Profitability, Company Size, Company Age, KAP Size have a significant effect on Audit Delay. Keywords: Profitability, Company Size, Company Age, KAP Size, Audit Delay

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
UNSPECIFIEDHendra, LiemUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Depositing User: Ridho Adi Nugroho
Date Deposited: 01 Oct 2021 06:00
Last Modified: 01 Oct 2021 06:00
URI: http://repository.stei.ac.id/id/eprint/5348

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