NUEN FEBIOLA, SHAHNAZ (2020) PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN PADA AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study is to examine the effect of company size, profitability, solvency, public accounting firm size and audit opinion on audit delay, on manufacturing companies on the Stock Exchange in 2015-2018. The sample of this study were 35 companies. The research data was taken from financial reports from the official website www.idx.co.id and the website of each company. Data analysis method used is multiple linear regression with a significant level of 0.05. This study proves that solvency, audit opinion, and KAP size simultaneously influence audit delay with a significant level of influence respectively 0.012, 0.005 and 0.030. In addition, company size and profitability, no significant effect on audit delay with a significance level of 0.992 and 0.217. Keywords: Audit Delay, Company Size, Audit Opinion, KAP Size, Solvency, and Profitability. Penelitian ini untuk menguji pengaruh ukuran perusahaan, profitabilitas, solvabilitas, ukuran kantor akuntan publik (KAP) dan opini audit terhadap audit delay, pada perusahaan manufaktur di BEI tahun 2015-2018. Sampel penelitian ini sebanyak 35 perusahaan. Data penelitian ini diambil dari laporan keuangan dari website resmi www.idx.co.id dan website masingmasing perusahaan. Metode analisis data yang digunakan yaitu regresi linier berganda dengan level signifikan 0,05. Penelitian ini membuktikan bahwa solvabilitas, opini audit, dan ukuran KAP secara simultan berpengaruh terhadap audit delay dengan level pengaruh signifikan masing-masing 0,012, 0,005 dan 0,030. Selain itu, ukuran perusahaan dan profitabilitas, tidak berpengaruh signifikan terhadap audit delay dengan level signifikansi 0,992 dan 0,217. Kata kunci : Audit Delay, Ukuran Perusahaan, Opini Audit, Ukuran KAP, Solvabilitas, dan Profitabilitas.
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