PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY

Kurniawan, Nanang (2019) PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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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 batu bara yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian kuantitatif yang diukur dengan metode regresi linier berganda dengan menggunakan Software Eviews10. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 10 perusahaan Batu Bara sehingga total observasi dalam penelitian ini sebanyak 50 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 Ukuran Perusahaan dan Solvabilitas tidak berpengaruh terhadap Audit Delay sedangkan Opini Audit berpengaruh terhadap Audit Delay pada perusahaan Pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Kata kunci: Audit Delay, Ukuran Perusahaan, Solvabilitas dan Opini Audit ABSTRACT Firm Size, Audit Solvency and Opinion on Audit Delay in coal subsector companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative research that uses multiple linear regression method using Eviews10 Software. The sample is determined based on a purposive sampling method with a total sample of 10 coal companies so that the total observation in this study is 50 samples. Data engineering uses the documentation method through the official website of the Indonesia Stock Exchange (IDX): www.idx.co.id. Hypothesis testing uses the t test. The research results prove that the Company Size and Solvency do not determine the Audit Delay while the Audit Opinion approves the Audit Delay in the Mining companies in the coal sub sector listed on the Indonesia Stock Exchange for the period 2013-2017. Keyword : Firm Size, Audit Solvency and Opinion on Audit Delay

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Muhammad, Yusuf UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	16 Nov 2021 03:35
Last Modified:	16 Nov 2021 03:35
URI:	http://repository.stei.ac.id/id/eprint/5868

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