PENGARUH PROFITABILITAS, SIZE KAP DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di BEI Periode Tahun 2014-2018)

WAHYU PRIYADI, BAKTI (2020) PENGARUH PROFITABILITAS, SIZE KAP DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di BEI Periode Tahun 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The timeliness of companies in publishing financial statements to the general public and to BAPEPAM also depends on the timeliness of auditors in completing their audit work. This timeliness is related to the benefits of the financial statements themselves. This research is carried out in coal subsector mining companies listed on the Indonesia Stock Exchange (BEI). The method of determining the sample uses purposive sampling. The data analysis technique uses multiple linear regression analysis. The purpose of this study was to determine the effect of profitability, hood size, and audit opinion on audit delay in coal subsector mining companies listed on the Indonesia stock exchange in 2014-2018. To be able to achieve these objectives classic assumption test analysis techniques are used, multiple linear regression analysis, f test, t test. Based on the results of the analysis it is known that profitability, cap size, and audit opinion have a positive effect on audit delay, on manufacturing companies listed on the Indonesia stock exchange in 2014-2018. Keywords: Profitability, KAP Size, Audit Opinion, Audit Delay. Ketepatan waktu perusahaan dalam mempublikasikan laporan keuangan kepada masyarakat umum dan kepada BAPEPAM juga tergantung dari ketepatan waktu auditor dalam menyelesaikan pekerjaan auditnya.Ketepatan waktu ini terkait dengan manfaat dari laporan keuangan itu sendiri.Penelitian ini dilakukan di perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia (BEI).Metode penentuan sampel menggunakan purposive sampling.Teknik analisis data menggunakan analisis regresi linier berganda. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, size kap, dan opini audit terhadap audit delay pada perusahaan pertambangan subsektor batubara yang terdaftar di bursa efek Indonesia tahun 2014-2018. Untuk dapat mencapai tujuan tersebut digunakan teknik analisis uji asumsi klasik, analisis regresi linier berganda, uji f, uji t. Berdasarkan hasil analisis diketahui bahwa profitabilitas, size kap, dan opini audit berpengaruh positif terhadap audit delay, pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2014-2018. Kata kunci: Profitabilitas, Size KAP, Opini Audit, Audit Delay.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 359
NIM/NIDN Creators: 43215120372
Additional Information: Profitabilitas, Size KAP, Opini Audit, Audit Delay.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
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 > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jan 2022 03:53
Last Modified: 23 Jul 2022 02:50
URI: http://repository.mercubuana.ac.id/id/eprint/54719

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