Prisetya, Oktavia Nurseva (2021) PENGARUH LABA RUGI, DEBT TO ASSET RATIO, INVENTORY TURNOVER, DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar Di Bursa Efek Indonesia tahun 2016 – 2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh Laba Rugi, Debt to Asset Ratio, Inventory Turnover, dan Ukuran KAP terhadap Audit Delay pada perusahaan sektor energi yang terdaftar di BEI. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan metode berbasis regresi linier berganda dengan SPSS versi 24. Populasi dari penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 8 perusahaan, sehingga total observasi dalam penelitian ini sebanyak 40 perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder. Metode pengumpulan data dalam penelitian ini adalah metode studi pustaka (dokumentasi data) melalui situs resmi www.idx.co.id. Hasil penelitian membuktikan bahwa secara parsial : (1) Laba Rugi tidak berpengaruh terhadap audit delay, (2) Debt to Asset Ratio berpengaruh terhadap audit delay, (3) Inventory Turnover tidak berpengaruh terhadap audit delay, dan (4) Ukuran KAP tidak berpengaruh terhadap audit delay. Kata Kunci : Laba Rugi, Debt to Asset Ratio, Inventory Turnover, Ukuran KAP, dan Audit Delay ABSTRACT This study is aimed to test the effect of Profit Loss, Debt To Asset Ratio,, Inventory Turnover, and KAP Size on Audit Delay in energy companies that listed in Indonesia Stock Exchange (IDX) from 2016 to 2020. This research uses descriptives quantiative approach, which is measures using multiple linear regression based method use SPSS version 24. Sample was determined by purposive sampling method, and get 8 energy companies listed in the Indonesia Stock Exchange. So, total observation in this research are 40 companies. Data was collected by Indonesian Stock Exchange (IDX) official website : www.idx.co.id The results of this study indicate that partially : (1) Profit Loss has no signifficantly effect on audit delay, (2) Debt to Asset Ratio has signifficantly effect on audit delay, (3) Inventory Turnover has no signifficantly effect on audit delay, and (4) KAP Size has no signifficantly effect on audit delay. Keywords : Profit Loss, Debt to Asset Ratio, Inventory Turnover, KAP Size, and Audit Delay
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Oktavia Nurseva Prisetya | ||||||||
| Date Deposited: | 10 Nov 2021 03:45 | ||||||||
| Last Modified: | 10 Nov 2021 03:45 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5778 |
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