AFRIANI, GITA TRIE (2018) ANALISIS PENGARUH LABA/RUGI OPERASI,TOTAL ASET, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to examine the effect of operating profit / loss, total assets, and leverage on audit delay to the manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The independent variable in this research is audit delay, while the dependent variable in this research are operating profit / loss, total assets, and leverage. The study uses secondary data with entire population manufacture companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2012 up to 2014. The research sample consists of 32 companies. Sampling technique which is used to get the sample in this research is purposive sampling. Data analysis is descriptive statistical analysis, classical assumption test, capital suitability test and hypothesis test. Data is processed using SPSS program version 21. Based on the research show that the variable leverage in significant impact on auidt delay. while variable operating profit/loss and total assets do not affect in significant impact on audit delay. Keywords : Audit delay, operating profit / loss, total assets, and leverage Penelitian ini bertujuan untuk menguji pengaruh laba/rugi operasi, total aset, dan leverage terhadap audit delay pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Audit delay merupakan variabel dependen dalam penelitian ini, sedangkan laba/rugi operasi, total aset, dan leverage sebagai variabel independen. Penelitian ini menggunakan data sekunder dengan populasi perusahaan manufaktur sektor industri barang konsumsi yang terdaftar dalam Bursa Efek Indonesia tahun 2012 sampai dengan 2016. Sampel penelitian ini terdiri dari 32 perusahaan, teknik sampel yang digunakan dalam penelitian ini yaitu purposive sampling. Analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, uji kesesuaian modal dan uji hipotesis. Data diolah menggunakan program SPSS versi 23. Berdasarkan hasil penelitian menunjukkan bahwa variabel leverage mempunyai pengaruh secara signifikan terhadap audit delay. sedangkan variabel laba/rugi operasi dan total aset tidak berpengaruh secara signifikan terhadap audit delay. Kata Kunci : Audit delay, laba/rugi operasi, total aset dan leverage.
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