PENGARUH UKURAN PERUSAHAAN SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang dan Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)

SAPUTRA, VINCENSIUS TRI HANIS (2023) PENGARUH UKURAN PERUSAHAAN SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang dan Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine: (1) The effect of Company Size on Audit Delay, (2) The Effect of Solvency on Audit Delay, (3) The Effect of Auditor Opinion on Audit Delay. The population in this study are goods and consumption sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2021. This study uses secondary data with a population of all goods and consumption sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2021 with a total of 61 companies. The sampling technique used in this study was purposive sampling in which samples were selected based on certain criteria and obtained a sample of 184 financial reports from 46 manufacturing companies in the goods and consumption sub-sector which were listed on the Indonesia Stock Exchange in 2018 – 2021. The statistical method used in this research is multiple linear regression analysis. The analytical method used in this study is the descriptive assumption test, the classical assumption test which includes the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. In addition, a coefficient of determination test and a hypothesis test were also carried out. Data collection was carried out by downloading the financial reports available at www.idx.co.id. The results of the analysis show that company size and auditor opinion have a negative effect on audit delay, while solvency has no effect on audit delay. Keywords: Audit Delay, Company Size, Solvency, and Auditor's Opinion Penelitian ini bertujuan untuk menguji : (1) Pengaruh Ukuran Perusahaan terhadap Audit Delay, (2) Pengaruh Solvabilitas terhadap Audit Delay, (3) Pengaruh Opini Auditor terhadap Audit Delay. Populasi pada penelitian ini adalah perusahaan manufaktur sub sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 – 2021. Penelitian ini menggunakan data sekunder dengan populasi seluruh perusahaan manufaktur sub sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 – 2021 dengan jumlah 61 perusahaan. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dimana sampel yang dipilih berdasarkan kriteria-kriteria tertentu dan didapatkan sampel sebanyak 184 laporan keuangan dari 46 perusahaan manufaktur sub sektor barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 – 2021. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Metode analisis yang digunakan dalam penelitian ini adalah uji asumsi deskriptif, uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Selain itu dilakukan juga uji koefisien determinasi dan uji hipotesis Pengumpulan data dilakukan dengan mengunduh laporan keuangan yang terdapat di www.idx.co.id. Hasil analisis menunjukan bahwa ukuran perusahaan dan opini auditor berpengaruh negatif terhadap audit delay, sedangkan solvabilitas tidak berpengaruh terhadap audit delay. Kata Kunci : Audit Delay, Ukuran Perusahaan, Solvabilitas, dan Opini Auditor

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 086
Call Number: SE/32/23/096
NIM/NIDN Creators: 43218110129
Uncontrolled Keywords: Audit Delay, Ukuran Perusahaan, Solvabilitas, dan Opini Auditor
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 > 657.46 Tax Accounting/Akuntansi Pajak
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 > 657.47 Fiduciary Accounting/Akuntansi Gadai
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 05 Jul 2023 08:42
Last Modified: 05 Jul 2023 08:42
URI: http://repository.mercubuana.ac.id/id/eprint/78481

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