Failashufa, Fidya (2022) PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur 2018-2020 Yang Terdaftar Di Bursa Efek Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
This study aims to determine whether the influence of company size, solvency and audit committee on AUDIT DELAY in Manufacturing Companies for the 2018-2020 period Listed on the Indonesia Stock Exchange. Data retrieval obtained as many as 357 from 119 companies. The data used in this study is in the form of secondary data. The research strategy used in this study is an associative research strategy with the research method used is the panel data regression method. In this study, the authors use quantitative data as measured by a regression-based method, namely the t-test and f-test as measured by the Eviews version 10 program. The results of the study prove that (1) Firm Size has and effect on Audit Delay, (2) Solvency has no effect on Audit Delay, (3) Audit Committee has an effect on Audit Delay, (4) The influence of Company Size, Solvency and Audit Committee simultaneously has a positive effect and significant in Audit Delay Penelitian ini bertujuan untuk mengetahui apakah pengaruh Ukuran Perusahaan, Solvabilitas Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Manufaktur periode 2018-2020 Yang Terdaftar Di Bursa Efek Indonesia. Pengambilan data diperoleh sebanyak 357 dari 119 perusahaan. Data yang digunakan dalam penelitian ini adalah berupa data sekunder. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi penelitian yang bersifat asosiatif dengan metode penelitian yang digunakan adalah metode regresi data panel. Dalam penelitian ini, penulis menggunakan data yang bersifat kuantitatif yang diukur dengan metode berbasis regresi yaitu uji t dan uji f yang diukur dengan program Eviews versi 10. Hasil penelitian membuktikan bahwa, (1) Ukuran Perusahaan berpengaruh Terhadap Audit Delay, (2) Solvabilitas tidak berpengaruh Terhadap Audit Delay, (3) Komite Audit berpengaruh Terhadap Audit Delay, (4) pengaruh Ukuran Perusahaan, Solvabilitas Dan Komite Audit secara simultan berpengaruh positif dan signifikan dalam Audit Delay.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Ukuran Perusahaan, Solvabilitas, Komite Audit, Audit Delay | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Fidya Failashufa | ||||||||
| Date Deposited: | 08 Aug 2022 04:50 | ||||||||
| Last Modified: | 08 Aug 2022 04:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7815 |
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