SIMON TODOTUA, BENNY (2019) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur subsektor Makanan dan Minuman pada tahun 2014 – 2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Profitabilitas, Ukuran Perusahaan, Dan Komite Audit Terhadap Audit Delay. Variabel Independen pada penelitian ini yaitu Profitabilitas, Ukuran Perusahaan, Dan Komite Audit dan variabel dependen yaitu Audit Delay. Penelitian ini dilakukan pada Perusahaan Manufaktur subsektor Makanan dan Minuman pada tahun 2014 – 2018. Sampel yang diambil menggunakan teknik convenience sampling, dengan jumlah sampel 10 Perusahaan Manufaktur dari 19 Perusahaan Manufaktur. Untuk menjawab hipotesis penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 25. Hasil penelitian menunjukkan bahwa : (1) Profitabilitas berpengaruh terhadap Audit Delay. (2) Ukuran Perusahaan tidak berpengaruh terhadap Audit Delay. (3) Komite Audit tidak berpengaruh terhadap Audit Delay. Sedangkan hasil penelitian dari uji simultan disimpulkan bahwa Profitabilitas, Ukuran Perusahaan, Komite Audit secara bersama-sama (simultan) berpengaruh terhadap Audit Delay. Kata Kunci : Profitabilitas, Ukuran Perusahaan, Komite Audit, Audit Delay ABSTRACT This study aims to examine whether the effect of profitability, company size, and audit committee on audit delays. The independent variable in this study is profitability, company size, and audit committee and the dependent variable is audit delay. This research was conducted at the Food and Beverage sub-sector Manufacturing Companies in 2014 - 2018. Samples were taken using convenience sampling technique, with a sample of 10 Manufacturing Companies out of 19 Manufacturing Companies. To answer the hypothesis of this study using a descriptive type of research, quantitative approach, which is measured using a method based on multiple linear regression with SPSS 25. The results showed that: (1) Profitability affected Audit Delay. (2) Company size has no effect on Audit Delay. (3) The Audit Committee has no effect on the Audit Delay. While the research results from the simultaneous test concluded that Profitability, Company Size, and Audit Committee jointly (simultaneously) affect the Audit Delay. KeyWord : Profitability, Company Size, Audit Committee, Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 22 Oct 2021 07:51 | ||||||||
| Last Modified: | 22 Oct 2021 07:51 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5643 |
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