PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY

Nurzahro, Syifa (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Umur Perusahaan terhadap Audit Delay pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi penelitian kausal (sebab akibat) dengan pendekatan kuantitatif yang diukur menggunakan metode berbasis regresi data panel dengan Software Eviews 10. Pada penelitian ini yang dijadikan populasi adalah seluruh perusahaan sub sektor perbankan selama periode 2014 sampai 2018. Sampel penelitian ditentukan dengan metode purposive sampling diperoleh sebanyak 29 perusahaan sehingga jumlah observasi dalam penelitian ini sebanyak 145. Sampel dan data yang digunakan berupa data sekunder yaitu laporan keuangan tahunan yang dipublikasikan oleh Bursa Efek Indonesia (BEI) dan website resmi masing-masing perusahaan serta publikasi lainnya yang tekait dengan hipotesis penelitian. Berdasarkan hasil penelitian membuktikan bahwa secara parsial ukuran perusahaan berpengaruh terhadap audit delay, profitabilitas berpengaruh terhadap audit delay, solvabilitas tidak berpengaruh terhadap audit delay, dan umur perusahaan tidak berpengaruh terhadap audit delay. Kata Kunci: Audit Delay, Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Umur Perusahaan ABSTRACT This study aims to determine the effect of company size, profitability, solvency and company age on audit delay in banking sector companies listed on the Indonesia Stock Exchange (BEI). This research uses a causal research strategy (cause and effect) with a quantitative approach which is measured using a panel data regression-based method with Eviews 10 Software. In this study, the population was all companies in the banking sub-sector during the period 2014 to 2018. In this study, the population was all banking sub-sector companies during the period 2014 to 2018. The research sample was determined by the purposive sampling method and obtained 29 companies so that the number of observations in this study was 145. The sample and data used are secondary data, namely the annual financial reports published by the Indonesia Stock Exchange (IDX) and the official website of each company as well as other publications related to the research hypothesis. Based on the research results prove that partially company size has an effect on audit delay, profitability has an effect on audit delay, solvency has no effect on audit delay, and company age has no effect on audit delay. Key Words: Audit Delay, Company Size, Profitability, Solvability, and Company Age

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor KUNARTO, KUNARTO UNSPECIFIED kunarto@stei.ac.id
Uncontrolled Keywords:	Audit Delay, UkuranPerusahaan, Profitabilitas, Solvabilitas, dan Umur Perusahaan
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Users 1128 not found.
Date Deposited:	08 Dec 2020 00:40
Last Modified:	08 Dec 2020 00:40
URI:	http://repository.stei.ac.id/id/eprint/2159

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