PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2016-2018

ROKHIMAH, SITI NUR (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2016-2018. S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to determine the effect of Firm Size, Firm Profitability, Firm Solvability and Audit Opinion to Audit Delay of Companies quoted in index LQ45 Indonesian Stock Exchange period 2016-2018. This research use secondary data from Indonesia Stock Exchange (IDX) websites. Purposive sampling technique is used in this research and there are 30 samples collected by this technique. The data analysis technique used is descriptive statistics, classic assumption test and multiple regression analysis. The result of the research shows that Firm Size has negative and significant effect on Audit Delay, Firm Profitability has negative and insignificant effect on Audit Delay, Firm Solvability has negative and insignificant effect on Audit Delay, meanwhile Audit Opinion has positive and insignificant impact on Audit Delay. Keywords: Firm Size, Firm Profitability, Firm Solvability, Audit Opinion and Audit Delay. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, solvabilitas dan opini audit terhadap audit delay pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada tahun 2016- 2018. Jenis penelitian ini adalah penelitian kausal komparatif dengan pendekatan kuantitatif. Sampel diambil dengan menggunakan teknik purposive sampling, Sampel berjumlah 30 perusahaan dari perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2016-2018, sehingga data penelitian yang dianalisis berjumlah 90 pengamatan. Teknik analisis data yang digunakan adalah statistic deskriptif, uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan berpengaruh negative dan signifikan terhadap Audit Delay, Profitabilitas berpengaruh negative dan tidak signifikan terhadap Audt Delay, Solvabilitas berpengaruh negative dan tidak signifikan terhadap Audit Delay, sedangkan Opini Audit berpengaruh positif dan tidak signifikan terhadap Audit Delay. Kata Kunci: Ukuran Perusahaan, Profitabilitas. Solvabilitas dan Opini Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 397
NIM/NIDN Creators: 43213120379
Uncontrolled Keywords: Ukuran Perusahaan, Profitabilitas. Solvabilitas dan Opini Audit.
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Aug 2022 04:40
Last Modified: 22 Aug 2022 03:54
URI: http://repository.mercubuana.ac.id/id/eprint/67631

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