PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN OPINI AUDIT TERHADAP AUDIT DELAY

BACO, BERGITTA RISA SALIM (2020) PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN OPINI AUDIT TERHADAP AUDIT DELAY. S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of company size, auditor reputation and audit opinion on audit delays registered on the Indonesia Stock Exchange in the 2015-2017 period. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study consisted of 26 companies using purposive sampling techniques. All data obtained from the company's annual report, website www.idx.co.id. The analytical method used is multiple linear regression with the SPSS 20 program. The results showed that company size had a positive effect on audit delay while auditor reputation and audit opinion had a negative effect on audit delay. Keywords: Company Size, Auditor Reputation, Audit Opinion, Audit DelayPenelitian ini bertujuan untuk menguji dan mengkaji Pengaruh apakah Ukuran Perusahaan, Reputasi Auditor, dan Opini Audit Terhadap Audit Delay (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015– 2017 ). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017. Sampel dalam penelitian ini terdiri dari 26 perusahaan manufaktur dengan menggunakan teknik purposive sampling. Data peneletian diambil dari annual report perusahaan dan website resmi www.idx.co.id. Metode analisis yang digunakan yaitu regresi linear berganda dengan program spss 20. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh positif terhadap audit delay sedangkan reputasi auditor dan opini audit berpengaruh negatif terhadap audit delay. Kata Kunci: Ukuran Perusahaan, Reputasi Auditor, Opini Audit, Audit Delay

Item Type: Thesis (S1-Sarjana)
NIM: 43215010178
Uncontrolled Keywords: Ukuran Perusahaan, Reputasi Auditor, Opini Audit, Audit Delay
Subjects: 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 > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: anizah fithrie l
Date Deposited: 05 Apr 2020 08:45
Last Modified: 05 Apr 2020 08:45
URI: http://repository.mercubuana.ac.id/id/eprint/54962

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