IRAWATI, IRAWATI (2018) ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Tahun 2013 - 2016 Tahun 2013 - 2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh ukuran perusahaan, reputasi auditor, tingkat solvabilitas dan tingkat profitabilitas terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi asosiatif kausal dengan metode regresi linier yang diolah dengan menggunakan program aplikasi IBM SPSS versi 23. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2016. Jumlah perusahaan yang diteliti sebanyak 21 perusahaan berdasarkan teknik purposive sampling, jumlah sampel yang digunakan dalam penelitian ini sebanyak 84 sampel. Data yang digunakan berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX: www.idx.co.id , dan Indonesia Capital Market Directory (ICMD). Hasil penelitian menunjukan bahwa Ukuran Perusahaan (LnTA), Reputasi Auditor (RA), Tingkat Solvabilitas (DER) dan Tingkat Profitabilitas tidak berpengaruh terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kata Kunci : Audit delay, Ukuran Perusahaan, Reputasi Auditor, Tingkat Solvabilitas dan Tingkat Profitabilitas This study aims to provide empirical evidence of the affect of company’s size, auditor’s reputation, level of solvency and level of profitability to audit delay on manufacturing companies listed on Indonesia Stock Exchange (IDX). This research uses a causal associative strategy with linear regression method that is processed by using the application program of IBM SPSS version 23. The population of this research is a manufacturing company listed on Indonesia Stock Exchange (BEI) year 2013-2016. The number of companies studied by 21 companies based on purposive sampling technique, the number of samples used in this study were 84 samples. The data used in the form of secondary data. Techniques of data collection using documentation method through IDX official website: www.idx.co.id, and Indonesia Capital Market Directory (ICMD). The results showed that company’s size (LnTA), Auditor’s Reputation (RA) , level of solvency (DER) and level of profitability do not have any influence towards audit delay at manufacturing company listed in Indonesia Stock Exchange. Keywords : Audit Delay, Company’s Size, Auditor's Reputation, Level of Solvency and Level of Profitability
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 17 Mar 2022 03:25 | ||||||||
| Last Modified: | 17 Mar 2022 03:25 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7365 |
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