Permata, Arghea (2021) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, Ukuran KAP, dan Ukuran Perusahaan terhadap Audit Delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan beberapa website perusahaan. Berdasarkan metode purposive sampling, jumlah perusahaan yang dijadikan sampel adalah 28 perusahaan dengan pengamatan selama 3 tahun sehingga total observasi dalam penelitian ini sebanyak 84 observasi. Penelitian ini dianalisis menggunakan metode regresi data panel berdasarkan uji Chow, Hausman, dan Lagrange Multiplier yang diolah dengan software eviews 8. Berdasarkan hasil regresi data panel dengan tingkat signifikansi sebesar 5%, hasil penelitian menunjukkan bahwa secara parsial Profitabilitas berpengaruh negatif terhadap audit delay. Ukuran KAP tidak berpengaruh signifikan terhadap Audit Delay. Sementara Leverage dan Ukuran Perusahaan berpengaruh signifikan terhadap Audit Delay. Dan secara simultan Profitabilitas, Leverage, Ukuran KAP, dan Ukuran Perusahaan berpengaruh terhadap Audit Delay. ABSTRACT This research aims to determine the effect of Profitability, Leverage, Audit Firm Size, and Firm Size towards Audit Delay in mining companies which are listed on the Indonesian Stock Exchange (IDX) period 2016-2018. The populations in this research are all the mining companies that listed on Indonesia Stock Exchange. The research is a quantitative study. The data collection method used is secondary data obtained from www.idx.co.id and corporate official website. By using purposive sampling method, the samples were 28 companies for 3 year observation then the total of the research samples were 84 observations. This research is analyzed using panel data regression method based on Chow Test, Hausman Test, and Lagrange Multiplier Test which processed by software eviews 8. Based on the result of panel data regression with a significant 5%, the results of this study conclude that partially Profitabilityhave a negative effect towards Audit Delay. Audit Firm Size doesn’t have a significant effect towards Audit Delay. On the other hand, Leverage and Firm Size have a significant effect towards Audit Delay. And simultaneously Profitability, Leverage, Audit Firm Size, and Firm Size have a significant effect of the condition of Audit Delay.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | ARGHEA PERMATA | ||||||||
| Date Deposited: | 16 Nov 2022 01:50 | ||||||||
| Last Modified: | 16 Nov 2022 01:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8854 |
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