PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016 )

ARYANTO, FAJAR (2018) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016 ). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aimed to analyze the influence of company size, profitability, and audit opinion towards Audit Delay in the companies manufacturing of consumer goods industry sector period 2014-2016. Audit delay is the time required by auditors to audit financial statements since the closing date of the company's books. Sample of this research consist of 17 companies with 51 total observations. Purposive sampling method were used as samples determining method. Hypothesis testing method used is multiple regression analysis. The result of this research partially shows the variable of Company Size and Profitability negatively affect audit delay. While the Audit Opinion variable has no effect on audit delay. The result of simultaneous research shows that firm size, profitability and audit opinion give positive influence to audit delay. Keywods : company size, profitability, and audit opinion Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Profitabilitas dan Opini Audit terhadap Audit Delay pada perusahaan-perusahaan manufaktur sektor industri barang konsumsi periode tahun 2014-2016. Audit delay adalah waktu yang dibutuhkan oleh auditor untuk mengaudit laporan keuangan sejak tanggal tutup buku perusahaan. Sampel penelitian terdiri dari 17 perusahaan dengan jumlah pengamatan sebanyak 51 data pengamatan. Metode pengambilan sampel dilakukan dengan menggunakan purposive sampling. Metode pengujian hipotesis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini secara parsial menunjukkan variabel Ukuran Perusahaan dan Profitabilitas berpengaruh negatif terhadap audit delay. Sedangkan variabel Opini Audit tidak berpengaruh terhadap audit delay. Hasil penelitian secara simultan menunjukkan bahwa Ukuran Perusahaan, Profitabilitas dan Opini Audit memberikan pengaruh positif terhadap audit delay. Kata kunci : Ukuran Perusahaan, Profitabilitas, dan Opini Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 547
Call Number: SE/32/18/297
NIM/NIDN Creators: 43214010225
Uncontrolled Keywords: Ukuran Perusahaan, Profitabilitas, dan 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
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: 12 Dec 2018 05:23
Last Modified: 03 Dec 2021 03:18
URI: http://repository.mercubuana.ac.id/id/eprint/46014

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