Pengaruh Profitabilitas, Solvabilitas, dan komite audit terhadap audit delay (studi empiris perusahaan manufaktur yang terdaftar di BEI tahun 2018-2021)

Nurhafidoh, Hilma (2022) Pengaruh Profitabilitas, Solvabilitas, dan komite audit terhadap audit delay (studi empiris perusahaan manufaktur yang terdaftar di BEI tahun 2018-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, solvabilitas dan komite audit terhadap audit delay pada persahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 secara parsial. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018- 2021. Dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 126 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 496 observasi. Pengujian hipotesis dalam penelitian ini menggunkan regresi data panel dengan bantuan eviews 12. Metode yang digunakan dalam penelitian ini adalah metode regresi data panel dengan tiga pendekatan yaitu, CEM, FEM, REM dengan spesifikasi model uji Chow, uji Hausman, dan terakhir diuji dengan uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukan bahwa untuk variabel profitabilitas berpengaruh negatif terhadap audit delay, untuk variabel solvabilitas berpengaruh positif terhadap audit delay. Sedangkan komite audit tidak berpengaruh terhadap audit delay. This study aims to partially examine the effect of profitability, solvency and audit committee on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2018 -2021. By using the purposive sampling method, with a total sample of 126 manufacturing companies so that the total observations in this study were 496 observations. Hypothesis testing in this study uses panel data regression with the help of eviews 12. The method used in this study is the panel data regression method with three approaches, namely, CEM, FEM, REM with the specification of the Chow test model, Hausman test, and finally tested by classical assumption test and hypothesis test. The results of this study indicate that the profitability variable has a negative effect on audit delay, while the solvency variable has a positive effect on audit delay. While the audit committee has no effect on audit delay

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorZulfiati, LiesNIDN0325037601lies.zulfiati@stei.ac.id
Uncontrolled Keywords: Profitabilitas, Solvabilitas, Komite Audit, Audit Delay
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ms HILMA NURHAFIDOH
Date Deposited: 17 Oct 2022 01:55
Last Modified: 17 Oct 2022 01:55
URI: http://repository.stei.ac.id/id/eprint/8661

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