PENGARUH PROFITABILITAS, PREDIKSI KEBANGKRUTAN, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

WIDHIANA, SANTIKA (2020) PENGARUH PROFITABILITAS, PREDIKSI KEBANGKRUTAN, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to determine: (1) The effect of Profitability on the Audit Delay, (2) The effect of Bankruptcy Prediction on the Audit Delay, (3) The Effect of Company’s Size on the Audit Delay, (4) The effect of the Audit Comittee on the Audit Delay in manufacturing companies of the Consumer Goods sector listed on the Indonesia Stock Exchange in the period 2016-2018. This research use secondary data from Indonesia Stock Exchange (IDX) websites. The sampling method is done using purposive sampling technique. The research sample consisted of 37 companies with a total of 105 observational data. The data analysis technique used is descriptive statistics, classic assumption test and multiple regression analysis. The result of the research sho that: (1) Profitability has negative and significant effect on the Audit Delay, (2) Bankruptcy Prediction has not significant effect on the Audit Delay, (3) Company Size has not effect on the Audit Delay, (4) Audit Committee has negative and significant effect on the Audit Delay. Keywords: audit delay; profitability; bankcrupty prediction;company size; audit committee. Penelitian ini bertujuan untuk mengetahui : (1) Pegaruh Profitabilitas terhadap Audit Delay, (2) Pengaruh Prediksi Kebangkutan terhadap Audit Delay, (3) Pengaruh Ukuran Perusahaan terhadap Audit Delay, (4) Pengaruh Komite Audit terhadap Audit Delay pada perusahaan manufaktur sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Jenis penelitian ini merupakan penelitian kausal dengan pendekatan kuantitatif. Sampel penelitian terdiri dari 37 perusahaan dengan jumlah pengamatan sebanyak 105 data pengamatan. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas berpengaruh negatif dan signifikan terhadap Audit Delay, (2) Prediksi Kebangkrutan tidak berpengaruh signifikan terhadap Audit Delay, (3) Ukuran Perusahaan tidak berpengaruh signifikan terhadap Audit Delay, (4) Komite Audit berpengaruh negative dan signifikan terhadap Audit Delay. Kata kunci : Audit delay, Profitabilitas, Prediksi Kebangkrutan, Ukuran Perusahaan, Komite Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 162
NIM/NIDN Creators: 43216010070
Uncontrolled Keywords: Audit delay, Profitabilitas, Prediksi Kebangkrutan, Ukuran Perusahaan, Komite Audit.
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: 15 Feb 2022 08:36
Last Modified: 15 Feb 2022 08:36
URI: http://repository.mercubuana.ac.id/id/eprint/56140

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