Nugroho, Haryanto (2021) Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Property dan Real Estate Yang Terdaftar DiBursa Efek Indonesia Periode 2017-2019. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Abstrak–Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh profitabilitas (ROA), solvabilitas (DER) dan ukuran perusahaan (Total Assets) terhadap Audit Delay pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Pengolahan data menggunakan software statistic SPSS versi 25, dengan pengujian statistik deskriptif yang diukur dengan metode regresi linear berganda. Populasi pada penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling, dengan jumlah sebanyak 26 perusahaan property dan real estate sehingga total observasi dalam penelitian ini sebanyak 78 observasi. Teknik pengumpulan data menggunakan teknik dokumentasi yang diambil melalui situs resmi BEI www.idx.co.id dan www.sahamok.com. Hasil penelitian membuktikan bahwa profitabilitas berpengaruh terhadap Audit Delay pada perusahaan property dan real estate, karena profitabilitas yang tinggi cenderung akan lebih cepat dibandingkan dengan profitabilitas yang rendah. Sedangkan solvabilitas dan ukuran perusahaan berpengaruh terhadap Audit Delay pada perusahaan property dan real estate, karena besar kecilnya hutang dan ukuran perusahaan tidak mempengaruhi audit yang dilakukan auditor. Kata Kunci: Profitabilitas, Solvabilitas, Ukuran Perusahaan, Audit Delay. Abstract – This study aims to determine empirically the effect of profitability (ROA), solvency (DER) and company size (Total Assets) on Audit Delay in property and real estate companies listed on the Stock Exchange Indonesia (IDX) for the period 2017-2019. This research uses a descriptive type of research with a quantitative approach. Data processing uses SPSS statistical software version 25, with descriptive statistical testing measured by multiple linear regression methods. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample of this study was determined using the purposive sampling method, with a total of 26 property and real estate companies so that the total observations in this study were 78 observations. The data collection technique uses documentation techniques taken through the official website of the IDX www.idx.co.id and www.sahamok.com. The results of the study prove that profitability affects Audit Delay in property and real estate companies, because high profitability tends to be faster than low profitability. Meanwhile, the solvency and size of the company affect the Audit Delay on property and real estate companies, because the size of the debt and the size of the company do not affect the audit conducted by the auditor.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Haryanto Nugroho | ||||||||
| Date Deposited: | 10 Oct 2022 09:20 | ||||||||
| Last Modified: | 10 Oct 2022 09:20 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8603 |
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