MAHTUM, NADHIF (2019) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to determine: (1) The effect of Company’s Size on the Audit Delay, (2) The effect of Profitability on the Audit Delay, (3) The effect of Solvability on the Audit Delay, (4) The effect of Audit Opinion on the Audit Delay in the index Prpoperty and Real Estate company listed on the Indonesia Stock Exchange in 2014-2016. This research use secondary data from Indonesia Stock Exchange (IDX) websites. Purposive sampling technique is used in this research and there are 41 samples collected by this technique. The data analysis technique used is descriptive statistics, classic assumption test and multiple regression analysis. The results of the research show that: (1) Company’s Size has positive and significant effect on the Audit Delay. (2) Profitability has negative and significant effect on the Audit Delay. (3) Solvability has negative and significant effect on the Audit Delay. (4) Audit Opinion has negative and significant effect on the Audit Delay. Keywords : Company’s Size, Profitability, Solvability, Audit Opinion and Audit Delay. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Ukuran Perusahaan terhadap Audit Delay, (2) Pengaruh Profitabilitas terhadap Audit Delay, (3) Pengaruh Solvabilitas terhadap Audit Delay, (4) Pengaruh Opini Audit terhadap Audit Delay pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Jenis penelitian ini adalah penelitian kausal komparatif dengan pendekatan kuantitatif. Sampel diambil dengan menggunakan teknik purposive sampling. Sampel berjumlah 41 perusahaan dari perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2016, sehingga data penelitian yang dianalisis berjumlah 123 pengamatan. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Audit Delay. (2) Profitabilitas berpengaruh negatif dan signifikan terhadap Audit Delay. (3) Solvabilitas berpengaruh negatif dan signifikan terhadap Audit Delay. (4) Opini Audit berpengaruh negatif dan signifikan terhadap Audit Delay. Kata Kunci : Ukuran Perusahaan, Profitabilitas, Solvabilitas, Opini Audit dan Audit Delay.
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