Marcella, Vonny (2019) PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia tahun 2014-2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh profitabilitas, solvabilitas, opini auditor dan ukuran kap terhadap audit delay pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini menggunakan kuantitatif dengan strategi penelitian kausal. Populasi dalam penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2017 berjumlah 35 perusahaan. Sampel ditentukan berdasarkan metode purposive sampling dengan menetapkan kriteria tertentu. Jumlah sampel yang dipilih adalah 21 perusahaan sehingga total observasi dalam penelitian ini sejumlah 84 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari official website perusahaan dan situs resmi IDX : www.idx.co.id. Pengolahan data dalam penelitian ini menggunakan perangkat lunak Eviews versi 10. Dalam penelitian ini dilakukan uji asumsi klasik, estimasi model pengujian terbaik, pengujian hipotesis dan penilaian goodness of fit melalui analisis regresi linier berganda, uji parsial (uji t) dan koefisien determinasi (R2 ). Hasil penelitian membuktikan bahwa (1) Profitabilitas berpengaruh terhadap audit delay, (2) Solvabilitas tidak berpengaruh terhadap audit delay, (3) Opini Auditor berpengaruh terhadap audit delay, (4) Ukuran KAP tidak berpengaruh terhadap audit delay. Kata Kunci: Audit Delay, Profitabilitas, Solvabilitas, Opini Auditor, Ukuran KAP ABSTRACT This study is aimed to test the effect profitability, solvability, auditor opinion and firm kap on Audit Delay in transportation companies that listed in Indonesia Stock Exchange (IDX). This type of quantitative research with a causal research strategy. The population in this study were retail trade sub sector companies that listed in Indonesia Stock Exchange (IDX) from 2014 to 2018. Sample was determined by purposive sampling method, and get 21 companies. So, total observation in this research are 84 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website : www.idx.co.id. This study using Eviews version 10. In this study did classical assumptions testing, the best test model estimating, hypothesis testing and goodness of fit valuating by multiple linear regression analysis, partial test (t test) and determination coefficient (R2) The result are (1) Profitability has significantly effect to Audit delay, (2) Solvability has no significantly effect to Audit delay, (3) Auditor Opinion has significantly effect to Audit delay, (4) Firm KAP has no significantly effect to Audit delay. Key Word : Audit Delay, Profitability, Solvability, Auditor Opinion and Firm KAP
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Nov 2021 02:32 | ||||||||
| Last Modified: | 23 Nov 2021 02:32 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5946 |
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