PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY

ANGREINI, NIKEN (2019) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY. S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
1. COVER.pdf

Download (76kB) | Preview
[img]
Preview
Text (ABSTRAK)
4. ABSTRAK.pdf

Download (163kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
2. SURAT PERNYATAAN KARYA SENDIRI.pdf

Download (211kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
3. LEMBAR PENGESAHAN SKRIPSI.pdf

Download (177kB) | Preview
[img]
Preview
Text (KATA PENGANTARI\)
5. KATA PENGANTAR.pdf

Download (197kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. DAFTAR ISI.pdf

Download (76kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. DAFTAR TABEL.pdf

Download (200kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. DAFTAR GAMBAR.pdf

Download (159kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. DAFTAR LAMPIRAN.pdf

Download (198kB) | Preview
[img] Text (BAB I)
10. BAB 1.pdf
Restricted to Registered users only

Download (211kB)
[img] Text (BAB II)
11. BAB 2.pdf
Restricted to Registered users only

Download (239kB)
[img] Text (BAB III)
12. BAB 3.pdf
Restricted to Registered users only

Download (114kB)
[img] Text (BAB IV)
13. BAB 4.pdf
Restricted to Registered users only

Download (210kB)
[img] Text (BAB V)
14. BAB 5.pdf
Restricted to Registered users only

Download (124kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only

Download (225kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only

Download (260kB)

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.

Item Type: Thesis (S1)
NIM: 43215010022
Uncontrolled Keywords: Profitabilitas, Leverage, Ukuran Perusahaan, Audit Delay
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 02 Jul 2019 03:27
Last Modified: 02 Jul 2019 03:27
URI: http://repository.mercubuana.ac.id/id/eprint/49304

Actions (login required)

View Item View Item