PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015 -2019

OKTAFIA, NURUL and Apry, Linda Diana (2020) PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015 -2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh Ukuran Perusahaan, Solvabilitas, dan opini Audit terhadap Audit delay pada perusahaan sub sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian kuantitatif yang diukur dengan metode regresi linier berganda dengan menggunakan Software Eviews 10. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 40 perusahaan Konstruksi dan bangunan sehingga total observasi dalam penelitian ini sebanyak 200 sampel. Tekhnik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi Indonesian Stock Exchange (IDX): www.idx.co.id. Pengujian Hipotesis menggunakan uji t. Hasil penenelitian membuktikan bahwa Opini Audit berpengaruh terhadap Audit delay pada perusahaan Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia periode 2015-2019. This study is aimed to test The Influence of Company Size, Solvability and Audit Opinion to Audit Delay in Infrastructure, Utilities and Transportation on the Indonesia Stock Exchange (IDX) Period 2015 – 2019 This research uses quantitative which is measured using multiple linear regression method using Software Eviews 10. Sample was determined by Puposive sampling method, and get 40 Construction and building companies. So, total Observation in this research are 200 observation. The data used in this study are secondary data. Data was collected bye Indonesian Stock Exchange (IDX) Official website: www.idx.co.id. Hypothesis testing is using t test The Result is audit opinion, has an effect on Audit delay in Infrastructure, Utility and Transportation companies listed on the Indonesia Stock Exchange for the period 2015- 2019.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email UNSPECIFIED Apry, Linda Diana UNSPECIFIED aprylindadiana@stei.ac.id
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Users 439 not found.
Date Deposited:	11 Nov 2020 08:37
Last Modified:	11 Nov 2020 08:37
URI:	http://repository.stei.ac.id/id/eprint/1633

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