PERTIWI, INTAN (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP AUDIT DELAY (Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di BEI Periode 2016 - 2019). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Abstrak – Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Audit Delay pada perusahaan sektor property dan real estate yang terdaftar di BEI periode 2016-2019. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linear berganda dengan SPSS 25. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di BEI pada tahun 2016-2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 24 perusahaan property dan real estate, sehingga total observasi dalam penelitian ini sebanyak 96 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data dalam penelitian ini menggunakan metode dokumentasi melalui situs resmi www.idx.co.id. Hasil penelitian membuktikan bahwa : (1) Ukuran Perusahaan tidak berpengaruh signifikan terhadap audit delay. (2) Profitabilitas berpengaruh negatif dan signifikan terhadap audit delay. (3) Leverage tidak berpengaruh signifikan terhadap audit delay. (4) Ukuran Perusahaan, Profitabilitas, dan Leverage secara simultan berpengaruh terhadap audit delay. Kata Kunci: Ukuran Perusahaan, Profitabilitas, Leverage, dan Audit Delay Abstract - This study aims to examine whether there is an effect of Company Size, Profitability, and Leverage on Audit Delay in property and real estate sector companies listed on the IDX for the 2016-2019 period. This study uses a descriptive type of research with a quantitative approach, which is measured using a multiple linear regression-based method with SPSS 25. The population of this study is property and real estate companies listed on the IDX in 2016-2019. The sample was determined based on the purposive sampling method, with a total sample of 24 property and real estate companies, so that the total observations in this study were 96 observations. The data used in this research is secondary data. The method of data collection in this study uses the documentation method through the official website www.idx.co.id. The results of the study prove that: (1) Company size has no significant effect on audit delay. (2) Profitability has a negative and significant effect on audit delay. (3) Leverage has no significant effect on audit delay. (4) Company Size, Profitability, and Leverage simultaneously affect audit delay. Key words: Company Size, Profitability, Leverage, and Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Intan Pertiwi | ||||||||
| Date Deposited: | 14 Oct 2021 11:21 | ||||||||
| Last Modified: | 14 Oct 2021 11:21 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5530 |
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