PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Empirik Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

RISANTI, RIZKA AMALIA (2019) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Empirik Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of company size, profitability, and solvency, on audit delays in property and real estate companies listed on the Indonesia Stock Exchange. Every company that has been listed on the Indonesia Stock Exchange must report its financial statements to the Financial Services Authority (OJK) after being audited by an external auditor. The research design used was causal. The data collected is in the form of secondary data from the financial statements of property and real estate companies. The audit process is carried out since the end of the company's financial year or usually ends on December 31 each year. This audit is measured to take place until the date the independent audit report is signed by a public accountant. company size is measured by natural logarithms of total assets, profitability is measured by Return on Assets (ROA), solvency is measured by Debt to Assets Ratio (DAR), data analysis is performed using linear regression analysis. The results of the study found that only profitability had a positive influence on audit delay. This means that the higher the level of profitability of the company, the faster the time needed by an external audit or to complete the work (audit delay). Keywords: audit delay, company size, profitability and solvency. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas, terhadap penundaan audit pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Setiap perusahaan yang telah terdaftar di Bursa Efek Indonesia harus melaporkan laporan keuangannya kepada Otoritas Jasa Keuangan (OJK) setelah diaudit oleh auditor eksternal. Desain penelitian yang digunakan adalah kausal. Data yang dikumpulkan adalah dalam bentuk data sekunder dari laporan keuangan perusahaan property dan real estate. Proses audit dilakukan sejak akhir tahun keuangan perusahaan atau biasanya berakhir pada 31 Desember setiap tahun. Audit ini diukur untuk berlangsung hingga tanggal laporan audit independen ditandatangani oleh akuntan publik. ukuran perusahaan diukur dengan logaritma natural dari total aset, profitabilitas diukur dengan Return on Asset (ROA), solvabilitas diukur dengan Debt to Assets Ratio (DAR), analisis data dilakukan dengan menggunakan analisis regresi linier. Hasil penelitian menemukan bahwa hanya profitabilitas yang memiliki pengaruh positif pada audit delay. Ini berarti bahwa semakin tinggi tingkat profitabilitas perusahaan, semakin cepat waktu yang dibutuhkan oleh audit eksternal atau untuk menyelesaikan pekerjaan (audit delay). Kata kunci : audit delay, ukuran perusahaan, profitabilitas dan solvabilitas.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 518
NIM/NIDN Creators: 43215010172
Uncontrolled Keywords: audit delay, ukuran perusahaan, profitabilitas dan solvabilitas.
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: 08 Jul 2019 04:49
Last Modified: 25 May 2022 03:12
URI: http://repository.mercubuana.ac.id/id/eprint/49350

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