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)

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.

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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

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