Helmi, Bahtiar (2019) Pengaruh Ukuran Perusahaan, Profitabilitas dan Ukuran KAP Terhadap Audit Delay dan Timeliness (Studi Empiris Pada Sektor Perbankan Yang Terdaftar Di BEI Periode 2014 – 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Laporan keuangan merupakan sarana informasi penting bagi para investor maupun kreditor dalam pengambilan keputusan, oleh karena itu laporan keuangan harus disajikan tepat waktu. Ketepatan waktu dapat dilihat dari audit delay yaitu lamanya waktu penyelesaian audit yang diukur dari tanggal tahun penutupan buku hingga tanggal diterbitkannya laporan keuangan. Tujuan penelitian ini yaitu untuk mengetahui pengaruh ukuran perusahaan, profitabilitas dan ukuran KAP terhadap audit delay dan timeliness. Sampel dalam penelitian ini berjumlah 28 perusahaan perbankan yang terdaftar di BEI 2014-2017. Metode pengambilan sampel dengan purposive sampling Analisis data dilakukan dengan menggunakan analisis regresi linier berganda yang diolah menggunakan SPSS Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap audit delay dan timelines, sedangkan profitabilitas dan ukuran KAP tidak berpengaruh terhadap audit delay dan timeliness. Perusahaan sebaiknya mengevaluasi kinerja perusahaan secara berkala agar dapat mengendalikan faktor- faktor dominan yang dapat mempengaruhi audit delay dan timeliness. Kata Kunci: ukuran perusahaan, profitabilitas, ukuran KAP, audit delay, timeliness ABSTRACT Financial statements are an important means of information for investors and creditors in making decisions, therefore financial statements must be presented on time. Timeliness can be seen from the audit delay, which is the length of time for the completion of the audit measured from the date of the closing year of the book to the date of publication of the financial statements. The purpose of this study is to determine the effect of company size, profitability and KAP size on audit delay and timeliness. The sample in this study amounted to 28 banking companies listed on the Indonesia Stock Exchange 2014-2017. Sampling method with purposive sampling Data analysis was performed using multiple linear regression analysis which was processed using SPSS The results showed that company size affected audit delay and timelines, while profitability and KAP size did not affect audit delay and timeliness. The company should evaluate the company's performance regularly so that it can control the dominant factors that can affect audit delay and timeliness. Keywords: company size, profitability, KAP size, audit delay, timeliness
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 09 Nov 2021 08:31 | ||||||||
| Last Modified: | 09 Nov 2021 08:31 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5784 |
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