PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sub Sektor Properties dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021)

MAULADIPUTRO, RINO (2024) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sub Sektor Properties dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the factors that affect the audit delay in the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period of 2017-2021. The factors used in this study are Financial Distress, Profitability, and Firm Size. This research is motivated by the importance of information on factors that can affect audit delay. In this study, to measure audit delay, it is measured based on the length of days needed to obtain an independent auditor's report. The population that was used as the object of observation in this study were the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period 2017-2021, and a total of 65 companies were obtained. This sampling method uses a purposive sampling method, in which the method in sampling uses certain criteria. Then 34 companies were selected that met the criteria multiplied by the 5 year observation period so that the total data became 170 data. Samples were downloaded via the web http://www.idx.co.id and the type of data in this study was secondary data. The method of data analysis in this study is to use statistical calculations with the application of SPSS (Statistical Product and Service Solution). This study shows that Financial Distress and Profitability have a negative effect on Audit Delay. Meanwhile, the Firm Size variable has no significant effect on Audit Delay. Keywords: Financial Distress, Profitability, Firm Size, and Audit Delay. Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi audit delay pada perusahaan Sub Sektor Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. Faktor yang digunakan dalam penelitian ini yaitu Financial Distress, Profitabilitas, dan Firm Size. Penelitian ini dilatarbelakangi oleh pentingnya informasi faktor-faktor yang dapat mempengaruhi audit delay. Dalam penelitian ini untuk mengukur audit delay diukur berdasarkan lamanya hari yang dibutuhkan untuk memperoleh laporan laporan auditor independen. Populasi yang dijadikan objek pengamatan dalam penelitian ini yaitu perusahaan Sub Sektor Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021, dan didapatkan sebanyak 65 perusahaan. Metode pengambilan sampel ini menggunakan metode purposive sampling, di mana metode tersebut dalam pengambilan sampel menggunakan kriteria tertentu. Maka terpilih sebanyak 34 perusahaan yang memenuhi kriteria dikalikan dengan 5 tahun periode pengamatan maka jumlah data menjadi 170 data. Sampel diunduh melalui web http://www.idx.co.id dan jenis data dalam penelitian ini adalah data sekunder. Metode analisis data dalam penelitian ini adalah dengan menggunakan perhitungan statistik dengan penerapan SPSS (Statistical Product and Service Solution). Dalam penelitian ini menunjukkan bahwa Financial Distress dan Profitabilitas berpengaruh negatif terhadap Audit Delay. Sedangkan untuk variabel Firm Size tidak berpengaruh signifikan terhadap Audit Delay. Kata Kunci: Financial Distress, Profitabilitas, Firm Size, dan Audit Delay

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 017
Call Number: SE/32/24/011
NIM/NIDN Creators: 43218120049
Uncontrolled Keywords: Financial Distress, Profitabilitas, Firm Size, dan Audit Delay
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 651 Office Services/Layanan Kantor > 651.9 Office Services in Specific Kinds of Enterprises/Layanan Kantor untuk Perusahaan 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 > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 06 Feb 2024 02:54
Last Modified: 06 Feb 2024 03:05
URI: http://repository.mercubuana.ac.id/id/eprint/85868

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