PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, DAN LABA/RUGI TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Sub Sektor Logam dan Sejenisnya Yang Terdaftar Di BEI Tahun 2014 - 2017)

RACHMAT, HANDY GUNAWAN (2019) PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN, DAN LABA/RUGI TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Sub Sektor Logam dan Sejenisnya Yang Terdaftar Di BEI Tahun 2014 - 2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine 1) Effect of Solvency on Audit Delay, 2) Effect of Company Size on Audit Delay, and 3) Effect of Profit / Loss on Audit Delay on Company Companies listed on the Indonesia Stock Exchange. Sampling was done by Purposive Sampling using Slovin formula, so that the research sample as many as 40 of 16 companies with the last 4 years, namely 2014-2017. The data analysis technique used is multiple regression analysis. The results showed that 1) The effect of Solvency had a negative effect on Audit Delay, 2) The influence of Company Size had a negative effect on Audit Delay, 3) The Effect of Profit / Loss had a positive effect on Audit Delay. . Keywords: Solvency, Company Size, Effect of Profit / Loss, Audit Delay Penelitian ini bertujuan untuk mengetahui 1) Pengaruh Solvabilitas pada Audit Delay, 2) Pengaruh Ukuran Perusahaan pada Audit Delay, dan 3) Pengaruh Laba / Rugi pada Audit Delay pada Perusahaan Perusahaan yang terdaftar di Bursa Efek Indonesia. Pengambilan Sampel dilakukan secara Purposive Sampling dengan menggunakan rumus Slovin, Sehingga sampel penelitian sebanyak 40 dari 16 Perusahaan dengan 4 Tahun terakhir yaitu 2014-2017. Teknik analisis data yang dipergunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa 1) Pengaruh Solvabilitas berpengaruh Negatif pada Audit Delay, 2) Pengaruh Ukuran Perusahaan berpengaruh Negatif pada Audit Delay, 3) Pengaruh Laba / Rugi berpengaruh Positif pada Audit Delay. Kata Kunci: Solvabilitas, Ukuran Perusahaan, Laba / Rugi, Audit Delay

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 098
NIM/NIDN Creators: 43216010133
Uncontrolled Keywords: Solvabilitas, Ukuran Perusahaan, Laba / Rugi, 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Feb 2022 05:10
Last Modified: 11 Feb 2022 05:10
URI: http://repository.mercubuana.ac.id/id/eprint/55855

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