ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR (Studi Empiris pada Perusahaan Go Public yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Wildaniyah, Sifa (2022) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR (Studi Empiris pada Perusahaan Go Public yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Umur Perusahaan terhadap variabel dependen yaitu Audit Delay pada perusahaan manufaktur Go Public yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 47 Perusahaan Manufaktur, sehingga total observasi dalam penelitian ini adalah sebanyak 235 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Metoda pengumpulan data menggunakan dokumentasi melalui situs resmi IDX: www.idx.co.id. Teknik analisis data dengan menggunakan analisis regresi data panel dengan alat bantu aplikasi Eviews 10. Hasil penelitian menunjukkan bahwa Ukuran perusahaan berpengaruh negatif dan signifikan terhadap audit delay. Profitabilitas berpengaruh negatif dan signifikani terhadap audit delay. Solvabilitas berpengaruh positif dan siginifikan terhadap audit delay Umur perusahaan berpengaruh negatif dan signifikan terhadap audit delay This study aims to determine the effect of firm size, profitability, solvency, and firm age on the dependent variable, namely Audit Delay. The population in this research is the Manufacturing Companies of the sector on go public listed on Indonesia Stock Exchange year 2017-2021. The sample was determined based on purposive sampling method, with the number of sample as many as 47 Companies Manufacturing, so the total observation in this study is as many as 235 observations. The Data used in this study is secondary data. The method of data collection using documentation through the IDX official website: www.idx.co.id. Data analysis technique using regression analysis of panel data with tools app Eviews 10. The results of the study show that firm size has a negative and significant effect on audit delay. Profitability has a negative and significant effect on audit delay. Solvability has a positive and significant effect on audit delay. Firm age has a negative and significant effect on audit delay

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniNIDN0315067001riniratna6288@gmail.com
Uncontrolled Keywords: Ukuran Perusahaan, Profitabilitas, Solvabilitas, Umur Perusahaan dan Audit Delay
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Mrs Sifa Wildaniyah
Date Deposited: 14 Dec 2022 02:47
Last Modified: 14 Dec 2022 02:47
URI: http://repository.stei.ac.id/id/eprint/9055

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