ANGREINI, NIKEN (2019) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study discusses the benefits, leverage, and size of the company against audit delay. Audit Delay is the time difference between the date of the financial statement and the date of the audit opinion in the financial statements that shows the length of time the settlement is completed by the auditor. The population in this study is a retail trading company listed on the Indonesia Stock Exchange during 2014-2016. The sample used in this study was 75 selected using purposive sampling. Profitability variables are assessed using Return On Assets (ROA), Leverage variables are assessed using Debt Equity Ratio (DER), and Company Size variables use Natural Logarithms of total assets. Analysis of the data used is a multiple linear regression model. Research results show that (1) Profitability affects significantly the audit delay, (2) Leverage does not affect audit delay, and (3) Firm size does not affect audit delay. Keywords: Profitability, Leverage, Company Size, Audit Delay Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap audit delay. Audit Delay adalah pembedaan waktu antara tanggal laporan keuangan dengan tanggal opini audit dalam laporan keuangan yang menunjukkan mengenai lamanya waktu penyelesaian oleh auditor. Populasi dalam penelitian ini yaitu perusahaan jasa perdagangan eceran yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2016. Sampel yang digunakan pada penelitian ini berjumlah 75 yang dipilih menggunakan purposive sampling. Variabel Profitabilitas diukur menggunakan Return On Asset (ROA), variable Leverage diukur menggunakan Debt Equity Ratio (DER), dan variable Ukuran Perusahaan diukur menggunakan Logaritma Natural dari total asset. Analisis data yang digunakan adalah model regresi linear berganda. Hasil Penelitian menunjukkan bahwa (1) Profitabilitas berpengaruh signifikan terhadap audit delay, (2) Leverage tidak berpengaruh terhadap audit delay, dan (3) Ukuran perusahaan tidak berpengaruh terhadap audit delay. Kata kunci : Profitabilitas, Leverage, Ukuran Perusahaan, Audit Delay.
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