ANALISIS PENGARUH PERSENTASE KEPEMILIKAN MODAL ASING, PROFITABILITAS DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

AFFAN, MUHAMMAD (2021) ANALISIS PENGARUH PERSENTASE KEPEMILIKAN MODAL ASING, PROFITABILITAS DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to analyze the effect of Foreign Ownership Percentage, profitability, and size of public accounting firm to audit delay. Foreign ownership percentage using PMA (Kepemilikan Modal Asing), Profitability is considered to use ROE (Return on Equity), Size of Public Accounting firm using KAP (Kepemilikan Modal Asing). And the dependent variable in this study namely Audit Delay using AD. The population in this study are all Mining Sector Companies listed on The Indonesia Stock Echange (BEI) in the 2017-2019 period according to the company. The sampling Technique used in the study was purposive sampling method. The data analysis methode used in this study was multiple linear regression analysis with the help of the SPSS 20 application program. The results shows that (1) Foreign ownership percentage has a significant negative effect (PMA), (2) Profitability has no effect on Audit delay and (3) Size of Accounting firm has a significant negative effect on Audit delay. Keywords : Foreign Ownership Percentage, Profitability, Size of Public Accounting Firm, Audit Delay. Penelitian ini bertujuan untuk menguji pengaruh Persentase Kepemilikan Modal Asing, Profitabilitas, dan Ukuran KAP terhadap Audit delay. Variabel Kepemilikan Modal Asing diukur menggunakan PMA. Profitabilitas dIproksikan menggunakan ROE (Return on Equity). Ukuran KAP daiukur menggunakan KAP. Dan variabel dependen dalam penelitian ini yaitu, Audit Delay (AD). Populasi dalam penelitian ini yaitu semua Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019 berjumlah 47 perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling, Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linear berganda dengan bantuan program aplikasi SPSS 20. Hasil penelitian ini menunjukan bahwa (1) Persentase Kepemilikan Modal Asing berpengaruh negatif secara signifikan terhadap Audit Delay, (2) Profitabilitas tidak berpengaruh terhadap Audit delay, (3) Ukuran KAP berpengaruh negatif secara signifikan terhadap Audit delay. Kata kunci : Persentase Kepemilikan Modal Asing, Profitabilitas, Ukuran KAP, Auidt delay.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010090
Uncontrolled Keywords: Persentase Kepemilikan Modal Asing, Profitabilitas, Ukuran KAP, Auidt 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
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 > 657.4 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: 21 Mar 2023 01:30
Last Modified: 21 Mar 2023 01:30
URI: http://repository.mercubuana.ac.id/id/eprint/75326

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