PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Study Empiris pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

ANSHELA, ANSHELA (2019) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Study Empiris pada Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of profitability, company size, and audit opinion on audit delay in food and beverages companies listed on the Indonesia Stock Exchange in 2012-2016. The study sample consisted of 14 companies with 65 observations. The sampling method uses purposive sampling method. The hypothesis testing method used is logistic regression analysis. The results of the study partially show that profitability has a significant effect on audit delay, while company size and audit opinion do not affect audit delay in food and beverages companies listed on the Indonesia Stock Exchange in 2012- 2016. Keywords : Audit delay, profitability, company size, and audit opinion Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan opini audit terhadap audit delay pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Sampel penelitian terdiri dari 14 perusahaan dengan jumlah pengamatan sebanyak 65 data pengamatan. Metode pengambilan sampel menggunakan metode purposive sampling. Metode pengujian hipotesis yang digunakan adalah analisis regresi logistik. Hasil penelitian secara parsial menunjukan bahwa profitabilitas berpengaruh signifikan terhadap audit delay, sedangkan ukuran perusahaan dan opini audit tidak berpengaruh terhadap audit delay pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Kata Kunci : Audit delay, profitabilitas, ukuran perusahaan, dan opini audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 082
Call Number: SE/32/19/266
NIM: 43215110489
Uncontrolled Keywords: Audit delay, profitabilitas, ukuran perusahaan, dan opini audit
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: 16 Oct 2019 01:39
Last Modified: 31 Oct 2019 07:46
URI: http://repository.mercubuana.ac.id/id/eprint/51372

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