PENGARUH PROFITABILITAS, EARNING PER SHARE DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANGTERCATAT DI BEI PERIODE 2015 – 2019

TRILAKSANA, AHMAD RAYMOND (2021) PENGARUH PROFITABILITAS, EARNING PER SHARE DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANGTERCATAT DI BEI PERIODE 2015 – 2019. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ditujukan untuk menganalisis pengaruh profitabilitas, earning per share dan reputasi auditor terhadap audit delay dengan menggunakan ukuran perusahaan sebagai pemoderasi. Penelitian dilakukan terhadap 49 perusahaan pertambangan dengan menggunakan kriteria tertentu. Analisis Regresi Linear Berganda dan Moderated Regression Analysis (MRA) digunakan untuk teknik analisis data . Hasil penelitian menunjukan bahwa profitabilitas dan reputasi auditor memiliki pengaruh signifikan terhadap audit delay sedangkan earning per share tidak. Ukuran perusahaan juga mampu mejadi pemoderasi bagi profitabilitas dan earning per share terhadap audit delay, seddangkan untuk reputasi auditor tidak berpengaruh ===== This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55519110015
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	Priyo Raharjo
Date Deposited:	15 Feb 2022 05:59
Last Modified:	16 Aug 2022 07:38
URI:	http://repository.mercubuana.ac.id/id/eprint/56098

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