MAIYORA, ANDESKA (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY ( Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 ? 2019 ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to examine the factor that influence Audit delay, including firm size, profitability, solvability, auditor reputasion, institutional ownership, independent of commissioners, and audit committe. The reasearch population is manufacturing companies in the consumer goods sector which are listed on the Indonesian Stock Exchange (BEI) in the 2016- 2019 period. Samples were tested as many as 23 companies, with total sample as many as 92 by using purposive sampling. Data are collected with secondary data from manufactur companies in the consumer goods sector that listed in BEI. This research uses regression analysis. The results show that firm size, profitability, institutional ownership, and audit committe have a negative affect toward Audit delay. While independent of commissioners have a positive affect toward Audit delay. Furthermore solvability, auditor reputasion have no effect toward Audit delay. Keyword: firm size, profitability, solvability, auditor reputasion, Audit delay. Penelitian ini bertujuan untuk menguji faktot-faktor yang mempengaruhi Audit delay antara lain ukuran perusahaan, profitabilitas, solvabilitas, reputasi auditor, kepemilikan institusional, dewan komisaris independen, dan komite audit. Populasi penelitian adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2019. Sampel yang diuji dalam penelitian ini sebanyak 23 perusahaan dengan total sampel 92 dengan metode pengambilan sampel yang digunakan yaitu purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan institusional, dan komite audit berpengaruh negatif terhadap Audit delay. Sedangkan dewan komisaris independen berpengaruh positif terhadap Audit delay. Selain itu solvabilitas, reputasi auditor, tidak berpengaruh terhadap Audit delay. Kata kunci : Ukuran Perusahaan, Profitabilitas, Solvabilitas, Reputasi Auditor, , Audit delay.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43216120153 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Profitabilitas, Solvabilitas, Reputasi Auditor, , Audit delay. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.2 Individual Psychology, Characters/Psikologi Individual, Karakter > 155.23 Traits and Determinants of Character and Personality/Ciri dan Faktor Penentu Karakter dan Kepribadian > 155.234 Determinants/Faktor Penentu 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 25 Jul 2023 06:39 |
| Last Modified: | 25 Jul 2023 06:39 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79599 |
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