Dhini Riyanti, Novita (2018) Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Ukuran Kantor Akuntan Publik (KAP) terhadap Audit Delay pada Perusahaan Manufaktur Sektor Makanan dan Minuman tahun 2013-2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit dan Ukuran Kantor Akuntan Publik (KAP) terhadap Audit Delay pada perusahaan manufaktur sektor makanan dan minuman tahun 2013-2016. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 23.00.Populasi dari penelitian ini adalah perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2016. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan manufaktur sektor makanan dan minuman, sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id. Hasil penelitian secara parsial membuktikan bahwa (1) profitabilitas tidak berpengaruh terhadap audit delay, (2) ukuran perusahaan tidak berpengaruh terhadap audit delay, (3) komite audit berpengaruh terhadap audit delay, (4) ukuran Kantor Akuntan Publik (KAP) berpengaruh terhadap audit delay, (5) profitabilitas, ukuran perusahaan, komite audit dan ukuran Kantor Akuntan Publik (KAP) secara simultan berpengaruh terhadap audit delay. Kata Kunci : Audit Delay, Profitabilitas, Ukuran Perusahaan, Komite Audit dan Ukuran Kantor Akuntan Publik (KAP) This study aims to determine whether the influence Profitability, Company Size, Audit Committee and Size of Public Accounting Firm (KAP) to Audit Delay in food and beverage manufacturing sector companies in 2013-2016. This research uses descriptive research type of quantitative approach, as measured by using multiple linear regression method with SPSS 23.00. The population of this research is food and beverage manufacturing companies listed in Indonesia Stock Exchange (BEI) year 2013-2016. The sample is determined by purposive sampling method, with the sample number of 15 food and beverage manufacturing companies, so the total observation in this research is 60 observations. The data used in this research is secondary data. Technique of collecting data using documentation method through IDX official website: www.idx.co.id. The result of the research partially proves that (1) profitability has no effect on audit delay, (2) firm size does not affect audit delay, (3) audit committee influence to audit delay, (4) size of Public Accountant Firm (KAP) delay, (5) profitability, firm size, audit committee and size of Public Accounting Firm (KAP) simultaneously have an effect on audit delay. Keywords: Audit Delay, Profitability, Company Size, Audit Committee and Size of Public Accounting Firm (KAP)
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 12 Jan 2022 03:41 | ||||||||
| Last Modified: | 12 Jan 2022 03:41 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6797 |
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