MAULANA, REYZA ACHMAD (2020) PENGARUH SOLVABILITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Kasus Pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to determine the effect of solvency, profitability, company size and adit opinion on audit delay. The object of this research is service companies listed on the Indonesia Stock Exchange (IDX) in a row during 2016- 2018 using a quantitative descriptive approach. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. Data is collected through sustainability reports, annual reports and the company's annual financial statements. The author chooses the object of this research based on data and facts which show that in compliance and compliance as a security that must be done by companies is often ignored. The companies studied have also gone through a selection phase which will then be used as a research sample. The results of this study indicate that simultaneously the variables of solvency, profitability, company size and adit opinion affect audit delay. But if partially only company size has a significant positive effect on audit delay. Moreover, solvency, profitability, and audit opinion only have a positive and not significant effect on audit delay. And the conclusion is not all results are in line with existing hypotheses. Keywords: solvability, profitability, firm size, audit opinion, audit delay. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas, profitabilitas, ukuran perusahan dan opini adit terhadap audit delay. Objek pada penelitian ini yaitu perusahaan jasa yang terdaftar pada Bursa Efek Indonesia (BEI) secara berturut-turut selama tahun 2016-2018 dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Data dikumpulkan melalui sustainability report, annual report dan annual financial statemen perusahaan. Penulis memilih objek penelitian ini berdasarkan pada data dan fakta yang menunjukan bahwa dalam ketaatan dan kepatuhan sebagaiaman yang harus dilakukanj oleh perusahaan-perusahaan sering kali diabaikan. Perusahaan-perusahaan yang diteliti pun sudah melalui tahap seleksi yang kemudian akan dijadikan sampel penelitian. Hasil penelitian ini menunjukan bahwa secara simultan variabel solvabilitas, profitabilitas, ukuran perusahan dan opini adit berpengaruh terhadap audit delay. Namun apabila secara parsial hanya ukuran perusahaan yang berpengaruh positif signifikan terhadap audit delay. Selebihnya, solvabilitas, profitabiltas, dan opini audit hanya berpengaruh positif dan tidak signifikan terhadap audit delay. Dan kesimpulannya tidak semua hasil sejalan dengan hipotesa yang ada. Kata kunci: Solvabilitas, profitabilitas, ukuran perusahaan, opini audit, audit delay.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 019 |
| NIM/NIDN Creators: | 43216210003 |
| Uncontrolled Keywords: | Kata kunci: Solvabilitas, profitabilitas, ukuran perusahaan, 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 01 Aug 2022 05:27 |
| Last Modified: | 01 Aug 2022 05:27 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66534 |
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