PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN AUDIT TENURE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020)

Nubli, Abi (2022) PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN AUDIT TENURE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari Ukuran Perusahaan, Leverage, dan Audit Tenure terhadap Audit Delay pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 – 2020. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian deskriptif. Populasi penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2020 sebanyak 30 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 15 perusahaan sehingga terdapat 60 total observasi. Data yang digunakan adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.id.co.id dan web resmi milik perusahaan. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Hasil penelitian membuktikan bahwa, (1) Ukuran Perusahaan berpengaruh negatif dan signifikan Terhadap Audit Delay, (2) Leverage tidak berpengaruh Terhadap Audit Delay, (3) Audit Tenure berpengaruh positif dan segnifikan Terhadap Audit Delay (4) Ukuran Perusahaan, Leverage, dan Audit Tenure secara simultan berpengaruh positif dan signifikan dalam Audit Delay The purpose of this study is to examine the effect of Firm Size, Leverage, and Audit Tenure on Audit Delay in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research uses quantitative research with descriptive research strategy. The population of this study are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2020 period as many as 30 companies. The sample selection in this study used purposive sampling with a total sample of 15 companies so that there were 60 total observations. The data used is secondary data. Data collection techniques through the official IDX website: www.id.co.id and the company's official website. This research uses Eviews version 10 software. The results of the study prove that, (1) Company Size has a negative and significant effect on Audit Delay, (2) Leverage has no effect on Audit Delay, (3) Audit Tenure has a positive and significant effect on Audit Delay (4) Company Size, Leverage, and Audit Tenure simultaneously has a positive and significant effect on Audit Delay.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorKAMIL, KRISHNANIDN0304015801krishna_kamil@stei.ac.id
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Audit Tenure, dan Audit Delay
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mr Abi Nubli
Date Deposited: 24 May 2022 05:48
Last Modified: 24 May 2022 05:48
URI: http://repository.stei.ac.id/id/eprint/6164

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