Pengaruh Opini Audit, Ukuran Perusahaan, Profitabilitas, Solvabilitas terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Subsektor Plastik & Kemasan Tahun 2014-2016)

Rakhmawati, Ari (2018) Pengaruh Opini Audit, Ukuran Perusahaan, Profitabilitas, Solvabilitas terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Subsektor Plastik & Kemasan Tahun 2014-2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh opini audit, ukuran perusahaan, profitabilitas, dan solvabilitas terhadap Audit Delay. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi dan sub sektor plastik dan kemasan yang terdaftar di Bursa Efek Indonesia tahun 2014 hingga 2016. Penelitian ini menggunakan strategi assosiatif kasual dengan metode regresi linear data panel program Software Economectri Views (Eviews) versi 9. Jumlah perusahaan yang diteliti sebanyak 40 perusahaan berdasarkan teknik purpose sampling, maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 120 sampel. Hasil menunjukkan bahwa variabel opini audit (X1) berpengaruh signifikan terhadap audit delay. Sedangkan variabel ukuran perusahaan (X2), variabel profitabilitas (X3) dan variabel solvabilitas (X4) tidak berpengaruh secara signifikan terhadap audit delay. Kata Kunci : Opini Audit, Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Audit Delay The research aims to test the influence of the audit opinion, firm size, profitability, dan solvency to audit delay. The sample used in this study is a company manufacturing industrial sectors and sub sectors of cunsumer goods plastics and packaging listed in Indonesia stock exchange years 2014 to 2016. This research uses the strategy os assosiatif linear regression method with casual data Econometric Software program panel Views (Eviews) version 9. The number companies that are examined as many as 40 companies based on the technique of sampling purpose, then number of samples used in the study as many as 120 samples. The results show that the variabel audit opinion (X1). While the variabel firm size (X2), the variabel of Profitability (X3) and solvency (X4) variabel do not effect significantly to the audit delay. Key Words : Audit Opinion, Firm Size, Profitability, Solvency, and Audit Delay

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorDiana, Apry LindaUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 26 Jan 2022 04:15
Last Modified: 26 Jan 2022 04:15
URI: http://repository.stei.ac.id/id/eprint/6852

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