PANO, ALDI ABDULLAH (2017) DETERMINAN ABNORMAL AUDIT DELAY STUDI KASUS PADA PERUSAHAAN MANUFAKTUR GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2015-2016. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan mengetahui kualitas laba, kompleksitas operasi, size dan market value pada Abnormal audit delay. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data laporan keuangan perusahaan manufaktur go public yang terdaftar di bursa efek Indonesia (BEI) tahun 2015-2016. Populasi dalam penelitian ini berjumlah 155 data perusahaan manufaktur yang terdaftar di otoritas jasa keuangan dan sampel yang digunakan 80 data laporan keuangan dan laporan audit perusahaan manufaktur tahun 2015-2016 dengan metode library research dan secara langsung. Metode analisis data yang digunakan adalah analisis linier berganda dengan menggunakan SPSS Versi 21. Hasil penelitian yang diperoleh dari uji F menunjukkan bahwa secara bersama-sama variable Kualitas laba, kompleksitas operasi, size, dan market value berpengaruh terhadap Abnormal audit delay. Secara parsial diperoleh dari uji t, variabel Kualitas Laba tidak berpengaruh terhadap abnormal audit delay, Kompleksitas operasi berpengaruh positif dan signifikan terhadap Abnormal audit delay, size tidak berpengaruh signifikan terhadap Abnormal audit delay, dan market value tidak berpengaruh signifikan terhadap Abnormal audit delay.This study aims to determine the quality of earnings, operating complexity, size and market value on Abnormal audit delay. The data used in this research is secondary data, financial statements of publicly traded manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2015-2016. The population in this research were 155 Data companies listed in the financial services authority and the sample 80 data financial statements and audit reports in 2015-2016 manufacturing company with library research methods and directly. Data analysis method used is multiple linear analysis using SPSS version 21. The results obtained from the F test shows that jointly variable quality of earnings, operating complexity, size, and influence the market value of Abnormal audit delay. Partially obtained from the t test, Earnings Quality variable does not affect the abnormal audit delay, complexity of operations and significant positive effect on audit Abnormal delay, size does not significantly influence the audit Abnormal delay, and the market value does not significantly influence the audit Abnormal delay.
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