Andina Putri, Anggun (2022) PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, SOLVABILITAS, DAN PROFITABILITAS TERHADAP AUDIT DELAY Pada Perusahaan Food And Beverages Di BEI Periode 2015-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP, ukuran perusahaan, solvabilitas, dan profitabilitas terhadap audit delay pada Perusahaan Food And Beverages Di BEI Periode 2015-2020 Metoda dalam penelitian ini adalah metoda kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan food and beverages di BEI yang berjumlah 26 perusahaan. Dengan sampel 14 perusahaan sektor food and beverages yang terdaftar di Bursa Efek Indonesia selama lima tahun berturut-turut dari tahun 2015 sampai dengan tahun 2020. Berdasarkan hasil penelitian menunjukkan bahwa ukuran Kantor Akuntan Publik tidak berpengaruh signifikan terhadap audit delay, ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay, solvabilitas tidak berpengaruh signifikan terhadap audit delay dan Profitabilitas berpengaruh signifikan terhadap audit delay pada perusahaan food and beverages yang terdaftar di BEI This study aims to determine the effect of KAP size, firm size, solvency, and profitability on audit delay in Food And Beverages Companies on the Indonesia Stock Exchange for the 2015-2020 Period. The method in this study is a quantitative method. The population in this study were all food and beverages companies on the IDX, totaling 26 companies. With a sample of 14 food and beverages sector companies listed on the Indonesia Stock Exchange for five consecutive years from 2015 to 2019. Based on the results of the study, it shows that the size of the Public Accounting Firm has no significant effect on audit delay, firm size has no significant effect on audit delay, solvency has no significant effect on audit delay and profitability has a significant effect on audit delay in food and beverages companies listed on the Indonesia Stock Exchange.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Ukuran KAP, Ukuran Perusahaan, Solvabilitas, Profitabilitas, Audit Delay | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs ANGGUN ANDINA PUTRI | ||||||||
| Date Deposited: | 11 Jan 2022 02:57 | ||||||||
| Last Modified: | 11 Jan 2022 02:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6776 |
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