PENGARUH FIRM SIZE, PROFITABILITAS, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

PRIYANI, YANUAR TITIS (2018) PENGARUH FIRM SIZE, PROFITABILITAS, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and assess the effect of Firm Size, Profitability was assessed by using ROA as the measurement, Audit Quality and Audit Opinion to Audit Delay (empirical study of banking companies listed in indonesia stock exchange period 2013-2016). The independent variabel is Firm Size, Profitability, Audit Quality, and Audit Opinion. While the dependent variable used in this study is Audit Delay The population in this study amounted to 32 banking companies until 2016. The sample used as many as 25 companies with purposive sampling technique. The data used in this study are secondary data from the official website of Indonesia Stock Exchange and the website of each company. Data analysis techniques used SPSS 20. The result of this study showed that profitability has no effect on audit delay. While firm size, audit quality and audit opinion have effect on audit delay. Keywords : Audit Delay, Firm Size, Profitability, Audit Quality, Audit Opinion Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Firm Size, Profitabilitas, Kualitas Audit dan Opini Audit terhadap Audit Delay (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 - 2016). Variabel independen yang digunakan adalah Firm Size, Profitabilitas yang dihitung dengan menggunakan ROA, Kualitas Audit, dan Opini Audit Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah Audit Delay. Populasi dalam penelitian ini berjumlah 32 perusahaan perbankan sampai dengan tahun 2016. Sampel yang digunakan sebanyak 25 perusahaan perbankan dengan pengambilan sampel menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Data dianalisis dengan menggunakan SPSS 20. Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap audit delay. Sedangkan firm size, kualitas audit dan opini audit berpengaruh terhadap audit delay. Kata kunci : Audit Delay, Firm Size, Profitabilitas, Kualitas Audit, Opini Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 457
Call Number: SE/32/18/496
NIM: 43215110519
Uncontrolled Keywords: Audit Delay, Firm Size, Profitabilitas, Kualitas Audit, Opini Audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 10 Dec 2018 01:18
Last Modified: 07 Jan 2019 06:38
URI: http://repository.mercubuana.ac.id/id/eprint/45922

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