PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021)

MONICA, AGNES (2023) PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove the effect of company size, auditor reputation, profitability and audit opinion on audit delay. The sample in this study were manufacturing companies on the consumer goods industry sector which were listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021 using a purposive sampling technique, resulting in 19 companies and 95 company observation data. The data analysis technique used in multiple linear regression analysis. The results of this study indicate that company size, auditor reputation, audit opinion have no effect on audit delay, and profitability has an effect on audit delay. Keywords: Audit Delay, Company Size, Auditor Reputation, Profitability, Opinion Audit Penelitian ini bertujuan untuk membuktikan pengaruh ukuran perusahaan, reputasi auditor, profitabilitas dan opini audit terhadap audit delay. Sampel dalam penelitian ini adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017 sampai dengan 2021 dengan teknik purposive sampling, sehingga diperoleh 19 perusahaan dan data observasi sebanyak 95 perusahaan. Teknik analisi data yang digunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan ukuran perusahan, reputasi auditor, opini audit tidak berpengaruh terhadap audit delay, dan profitabilitas berpengaruh terhadap audit delay. Kata Kunci : Audit Delay, Ukuran Perusahaan, Reputasi Auditor, Profitabilitas, Opini Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 193
NIM/NIDN Creators: 43217010166
Uncontrolled Keywords: Audit Delay, Ukuran Perusahaan, Reputasi Auditor, Profitabilitas, 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
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Nov 2023 04:19
Last Modified: 09 Nov 2023 04:19
URI: http://repository.mercubuana.ac.id/id/eprint/84064

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