PENGARUH DEBT TO ASSETS RATIO, KOMITE AUDIT, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Subsektor Perdagangan Eceran yang terdaftar di BEI periode 2017-2021)

AMRU, RIJAL FAIZIN (2022) PENGARUH DEBT TO ASSETS RATIO, KOMITE AUDIT, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Subsektor Perdagangan Eceran yang terdaftar di BEI periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Audit delay is the length of time from the closing date of the company's financial year to the date the auditor's report is made. The audit process is very time consuming which results in an audit delay which will greatly affect the timeliness of financial reporting. This study aims to determine the effect of debt to assets ratio, audit committee, and audit opinion on audit delay. The purpose of this study was to examine the effect of debt to assets ratio, audit committee, and audit opinion on audit delay. This research was conducted on Retail Trading Subsector Companies Listed on the Indonesia Stock Exchange in 2017-2021 using purposive sampling method, the sample taken was 21 companies. Data analysis used multiple linear regression with SPSS version 20. The results of this study indicate that the Debt to Asset Ratio (DAR) and the audit committee have no effect on audit delay. While the audit opinion has a negative effect on audit delay. Keywords : Debt to Assets Ratio, Audit Committee, Audit Opinion, Audit Delay Audit delay merupakan lamanya waktu dari tanggal tutup berakhirnya tahun buku perusahaan sampai dengan tanggal laporan auditor dibuat. Proses audit sangat memerlukan waktu yang berakibat adanya audit delay yang nantinya akan sangat berpengaruh pada ketepatan waktu pelaporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh debt to assets ratio, komite audit, dan opini audit terhadap audit delay. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh debt to assets ratio, komite audit, dan opini audit terhadap audit delay. Penelitian ini dilakukan pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia tahun 2017-2021 dengan menggunakan metode purposive sampling, sampel yang diambil sebanyak 21 perushaan. Analisis data menggunakan regresi linear berganda dengan SPSS versi 20. Hasil penelitian ini menunjukan bahwa Debt to Asset Ratio (DAR) dan komite audit tidak berpengaruh terhadap audit delay. Sedangkan opini audit berpengaruh negatif terhadap audit delay. Kata kunci : Debt to Assets Ratio, Komite Audit, Opini Audit, Audit Delay

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 22 309
Call Number:	SE/32/23/023
NIM/NIDN Creators:	43218010017
Uncontrolled Keywords:	Debt to Assets Ratio, Komite Audit, 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar 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 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ADELINA HASNA SETIAWATI
Date Deposited:	20 Feb 2023 04:19
Last Modified:	20 Feb 2023 04:19
URI:	http://repository.mercubuana.ac.id/id/eprint/74223

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