Apriadi, Nur (2022) PENGARUH PROFITABILITAS, AUDIT TENURE,REPUTASI KAP DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY(Studi Empiris pada Perusahaan Consumer goods yang terdaftar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menganalisis dan mengetahui Pengaruh Profitabilitas, Audit Tenure, Reputasi KAP dan Pandemi Covid-19 terhadap Audit Delay. Jenis data yang digunakan adalah data sekunder, dengan metode pengumpulan data dokumentasi dari website IDX (www.idx.co.id). Penelitian ini mengambil populasi 76 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia dari tahun 2016 - 2020. Penelitian ini menggunakan teknik purposive sampling untuk melengkapi pemilihan sampel dan menghasilkan sampel dari 24 perusahaan consumer goods selama 5 tahun . Uji statistik yang digunakan adalah uji asumsi klasik, uji kelayakan model, uji hipotesis, uji regresi linier berganda serta uji beda Mann Whitney dengan bantuan SPSS versi 25. Hasil penelitian ini adalah profitabilitas, dan audit tenure berpengaruh negatif signifikan terhadap audit delay. Reputasi KAP tidak berpengaruh terhadap audit delay dan terdapat perbedaan signifikan audit delay sebelum masa pandemi covid-19 dengan saat masa pandemi covid-19. Kata kunci : profitabilitas; audit tenure; reputasi KAP; pandemi covid-19; audit delay. This study aims to analyze and determine the effect of profitability, audit tenure, KAP reputation and the covid-19 pandemic on audit delay. The type of data used is secondary data, with the method of collecting documentation data from the IDX website (www.idx.co.id). This study took a population of 76 consumer goods companies listed on the Indonesia Stock Exchange from 2016 - 2020. This study used a purposive sampling technique to complete the sample selection and produced a sample of 24 consumer goods companies for 5 years. The statistical test used is the classical assumption test, model feasibility test, hypothesis testing, multiple linear regression test and Mann whitney test with the help of SPSS version 25. The results of this study are profitability, and audit tenure has a significant negative effect on audit delay. KAP reputation has no effect on audit delay and there are significant differences in audit delay before the covid-19 pandemic during the COVID-19 pandemic. Keywords: profitability; tenure audits; KAP reputation; covid-19 pandemic; audit delay
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217120057 |
| Uncontrolled Keywords: | Kata kunci : profitabilitas; audit tenure; reputasi KAP; pandemi covid-19; audit delay. Keywords: profitability; tenure audits; KAP reputation; covid-19 pandemic; 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 NOVI NUR CAHYANI |
| Date Deposited: | 05 Jan 2023 08:16 |
| Last Modified: | 05 Jan 2023 08:16 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/73086 |
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