PUTRI, RAHMA PRADINA (2019) PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, DAN RETURN ON ASSET (ROA) TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This reseach is aimed to analyze the influence of firm size, audit committee, and Return on Asset (ROA) towards Audit Delay in the manufacturing companies of consumer goods industry sector period 2015-2016. Audit delay is the length of time for completion of an can be measured from the closing date of the financial year until the issuance of the audit report. Sampling determined by using purposive sampling method which listed on Indonesia Stock Exchang, it consists of 24 manufacturing companies. Data analysis used is statistical analysis in the form of multiple linear regression test. The hypothesis is based on prior research with similar topic and another supporting theory. The results of simultaneous analysis show that audit committee have significantly effect on audit delay. While the firm size and Return on Asset (ROA) did not significantly effect on audit delay. Keywords : audit delay, firm size, audit committee, ROA, and manufacturing companies of consumer goods industry sector. Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Komite Audit dan Return on Asset (ROA) terhadap Audit Delay pada perusahaanperusahaan manufaktur sektor industri barang konsumsi periode tahun 2015-2017. Audit Delay adalah lamanya waktu penyelesaian audit dapat diukur dari tanggal tutup tahun buku sampai diterbitkannya laporan audit. Pemilihan sampel menggunakan metode purposive sampling dan sampel dari penelitian ini adalah sebanyak 24 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear beganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Hasil analisis secara simultan menunjukan bahwa komite audit berpengaruf signifikan terhadap audit delay. Sedangkan ukuran perusahaan dan Return on Asset (ROA) tidak berpengaruh terhadap audit delay. Kata kunci : Audit Delay, Ukuran Perusahaan, Komite Audit, ROA, dan Perusahaan Manufaktur Sektor Barang Industri Konsumsi.
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