SAVITRI, KHUSNUL (2021) PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi empiris pada Perusahaan Sub sektor makanan dan minuman 2013-2018). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (COVER)
Cover,lembar pengesahan, abstrak,dll (2) - Khusnul Savitri.pdf Download (264kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB I - Khusnul Savitri.pdf Restricted to Registered users only Download (163kB) |
|
|
Text (BAB II)
BAB II - Khusnul Savitri.pdf Restricted to Registered users only Download (230kB) |
|
|
Text (BAB III)
BAB III - Khusnul Savitri.pdf Restricted to Registered users only Download (220kB) |
|
|
Text (BAB IV)
BAB IV - Khusnul Savitri.pdf Restricted to Registered users only Download (179kB) |
|
|
Text (BAB V)
BAB V - Khusnul Savitri.pdf Restricted to Registered users only Download (114kB) |
|
|
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA - Khusnul Savitri.pdf Restricted to Registered users only Download (127kB) |
|
|
Text (LAMPIRAN)
LAMPIRAN - Khusnul Savitri.pdf Restricted to Registered users only Download (137kB) |
Abstract
This study aims to determine the effect of the application of return on asset, debt to equity ratio, and audit opinion on audit delay. The object of this research is food and beverage companies listed on the Indonesia Stock Exchange (IDX) consecutively during 2013 - 2018 using the purposive sampling method. The hypothesis testing method used is logistic regression analysis The results of the study partially show that the Return on Asset is significant for audit delay, while the Debt to Equity Ratio and audit opinion do not have a significant effect on audit delay in food and beverage companies listed on the Indonesia Stock Exchange in 2013-2018. Keywords: Audit Delay, Return On Asset, Debt to Equity Ratio, Audit Opinion Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Debt to Equity Ratio, dan Opini Audit terhadap Audit Delay. Objek pada penelitian ini yaitu perusahaan makanan dan minuman yang terdaftar pad Bursa Efek Indonesia (BEI) secara berturut-turut selama tahun 2013 hingga 2018 dengan menggunakan metode purposive sampling. Metode pengujian hipotesis yang digunakan adalah analisis regresi logistic dengan menggunakan SPSS 24. Hasil penelitian secara parsial menunjukan bahwa Return on Asset signifikan terhadap audit delay, sedangkan Debt to Equity Ratio dan opini audit tidak berperngaruh signifikan terhadap audit delay pada perushaan maknan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2013- 2018. Kata kunci : Audit delay, return on asset, debt to equity ratio, dan opini audit
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43216110157 |
| Uncontrolled Keywords: | Audit delay, return on asset, debt to equity ratio, dan opini audit |
| 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 > 657.45 Auditing/Audit 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: | 31 Jul 2023 03:20 |
| Last Modified: | 31 Jul 2023 03:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79861 |
Actions (login required)
 |
View Item |
