PENGARUH LEVERAGE, PROFITABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Property dan Real Estate Bangunan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018)

KRISTANTI, CORRY (2021) PENGARUH LEVERAGE, PROFITABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Property dan Real Estate Bangunan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of leverage, profitability and audit committee on audit delay in property and real estate building companies listed on the Indonesia Stock Exchange for the period 2014-2018. By using 29 samples. The research methodology used is descriptive quantitative method with panel data, namely a combination of time series (time series) and cross-sectional, using secondary data obtained from the Indonesia Stock Exchange website and company website. The sampling technique used in this research was purposive sampling. The data analysis technique used is the logistic regression model. The results of this study indicate that partially the leverage variable has a negative and significant effect on audit delay. Profitability variable has a positive and significant effect on audit delay. Audit committee has a positive and significant effect on audit delay. Company size is able to positively moderate Leverage on audit delay. Company size is able to negatively moderate profitability and the audit committee on audit delay. Keywords: leverage, profitability, audit committee, audit delay, company size Penelitian ini bertujuan menganalisa pengaruh leverage, profitabilitas dan komite audit terhadap audit delay pada perusahaan property dan real estate bangunan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Dengan mengunakan 29 sample. Metodologi penelitian yang digunakan adalah metode deskriptif kuantitatif dengan data panel yaitu gabungan dari runtun waktu (time series) dan cross-sectional, menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia dan website perusahaan. Teknik pengambilan sampel penelitian ini menggunakan purposive sampling. Teknik analisis data yang digunakan adalah model regresi logistik. Hasil dari penelitian ini menunjukkan bahwa secara parsial variable leverage memiliki pengaruh negatif dan signifikan terhadap audit delay. Variabel Profitabilitas berpengaruh positif dan signifikan terhadap audit delay. Komite Audit berpengaruh positif dan signifikan terhadap audit delay. Ukuran Perusahaan mampu memoderasi secara positif Leverage terhadap audit delay. Ukuran Perusahaan mampu memoderasi secara negatif profitabilitas dan komite audit terhadap audit delay. Kata Kunci : leverage, profitabilitas, komite audit, audit delay, ukuran perusahaan

Item Type: Thesis (S2)
NIM/NIDN Creators: 55517110080
Uncontrolled Keywords: leverage, profitabilitas, komite audit, audit delay, ukuran perusahaan
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.91 Influence of Physical Environment and Conditions/Pengaruh Lingkungan dan Kondisi Fisik
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Oct 2023 08:00
Last Modified: 17 Oct 2023 08:00
URI: http://repository.mercubuana.ac.id/id/eprint/82711

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