Rahmiyanti, Farah (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi Pada Perusahaan Sub Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Ukuran Perusahaan (SIZE), Profitabilitas (ROA), Solvabilitas (DER), dan Opini Auditor (OPINI) terhadap Audit Delay (AD) pada perusahaan sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi data panel dengan Random Effect Model (REM) dengan Eviews 9.0. Populasi dari penelitian ini adalah perusahaan sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 18 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 54 observasi. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Bursa Efek Indonesia (BEI) dan website masing-masing perusahaan. Pengujian hipotesis dengan menggunakan uji statistik t. Hasil penelitian ini dapat membuktikan adanya pengaruh ukuran perusahaan, profitabilitas dan opini auditor terhadap audit delay. Namun penelitian ini tidak dapat membuktikan adanya pengaruh solvabilitas yang diproksikan dengan debt to equity ratio terhadap audit delay. Kata Kunci : Audit Delay, Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Auditor ABSTRACT This study is aimed to test the effect of company size (SIZE), profitability (ROA), solvability (DER), and auditor’s opinion in sub-sector miscellaneous industry companies that listed in Indonesian Stock Exchange (IDX) from 2016 to 2018. This research uses descriptive quantitative approach, whis is measured using panel data regression bassed method with Random Effect Model (REM) use Eviews 9.0. Sample was determined by purposice sampling method, and get 18 manufacturing companies. So, total observations in this research are 54 observations. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange official website and companies website. Hypothesis testing are using t test. The result show can prove the influence of company size, profitability, and auditor’s opinion on the audit delay. But this study cannot the influence of solvability proxied by debt to equity ratio has an influence on the audit delay. Keywords : Audit Delay, Company Size, Profitability, Solvability, and Auditor’s Opinion
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Sep 2021 08:32 | ||||||||
| Last Modified: | 16 Sep 2021 08:32 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5154 |
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