PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, REPUTASI AUDITOR, DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2021)

PUTRA, MUHAMMAD DAFFA (2023) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, REPUTASI AUDITOR, DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of company size, company age, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Sampling was carried out using purposive sampling technique with a total sample of 18 companies over a period of 5 consecutive observations so that the total sample was 90. The data of this study were processed using SPSS version 21. Based on the results of this study, it shows that company size has no effect on audit delay. Profitability has no effect on Audit Delay. The size of Auditor's Reputation has no effect on Audit Delay and Solvability has an effect on Audit delay Keywords : audit delay, company size, profitability, Auditor's reputation, solvency. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, umur perusahaan, dan profitabilitas terhadap audit delay. Populasi dalam penelitian ini adalah laporan keuangan yang telah diaudit pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 18 perusahaan selama periode 5 tahun pengamatan berturut-turut sehingga total sampel sebanyak 90. Data penelitian ini diolah menggunakan SPSS versi 21. Berdasarkan hasil penelitian ini menunjukan hasil bahwa Ukuran Perusahaan tidak berpengaruh terhadap Audit Delay. Profitabilitas tidak berpengaruh terhadap Audit Delay. Ukuran Reputasi Auditor tidak berpengaruh terhadap Audit Delay dan Solvabilitas berpengaruh terhadap Audit delay Kata Kunci : audit delay, ukuran perusahaan, profitabilitas, reputasi auditor , solvabilitas.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 120
Call Number: SE/32/23/117
NIM/NIDN Creators: 43219010044
Uncontrolled Keywords: audit delay, ukuran perusahaan, profitabilitas, reputasi auditor , solvabilitas.
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 21 Sep 2023 04:26
Last Modified: 21 Sep 2023 04:26
URI: http://repository.mercubuana.ac.id/id/eprint/80976

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