Putri S, Ayu Rizki (2021) Pengaruh Profitabilitas, Leverage, Dan Opini Auditor Terhadap Audit Delay (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah profutabilitas, leverage dan opini auditor (sebagai variabel independen) terhadap audit delay (sebagai variabel dependen). Penelitian ini menggunakan sampel pada perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 18 perusahaan food and beverage dengan periode penelitian 3tahun. Penelitian ini menggunakan pendekatan asosiatif kasual dengan metode kuantitatif, penelitian ini diukur dengan menggunakan software EViews versi 1.0. Data yang digunakan dalam penelitian ini adalah data sekunder dengan teknik pengumpulan data metoda dokumentasi melalui situs resmi Index Saham Indonesia: www.idx.co.id. Hasil penelitian menunjukkan bahwa: profitabilitas tidak berpengaruh signifikan terhadap audit delay sedangkan leverage dan opini auditor berpengaruh signifikan terhadap audit delay. Kata kunci: Audit Delay, Profitabilitas, Leverage, dan Opini Auditor. ABSTRACT This study aims to examine whether profitability, leverage and auditor's opinion (as independent variables) on audit delay (as dependent variables). This study uses a sample of food and beverage sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sample selection using purposive sampling method. The total sample used in this study amounted to 18 food and beverage companies with a research period of 3 years. This study uses a casual associative approach with quantitative methods, this study was measured using EViews version 1.0 software. The data used in this study is secondary data with data collection techniques using the documentation method through the official website of the Indonesian Stock Index: www.idx.co.id. The results show that: profitability has no significant effect on audit delay, while leverage and auditor's opinion have a significant effect on audit delay. Keywords: Audit Delay, Profitability, Leverage, and Auditors Opinion.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Ayu Rizki Putri S | ||||||||
| Date Deposited: | 04 Oct 2021 06:36 | ||||||||
| Last Modified: | 04 Oct 2021 06:36 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5361 |
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