KHOLIS, MASRUR (2021) PENGARUH RETURN ON ASSET (ROA), REPUTASI KAP, DEBT TO ASSET RATIO (DAR) DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the effect of return on assets (ROA), KAP reputation, debt to asset ratio (DAR) and company size on audit delay (studies on property and real estate companies listed on the Indonesia Stock Exchange). The data obtained were 18 companies with an observation period from 2014 to 2018. So that in this study there were as many as 90 samples. Data collection techniques using purposive sampling. The data used is secondary data obtained from the Indonesia Stock Exchange (www.idx.com). The data analysis technique used in this research is multiple linear regression analysis with software IBM SPSS versi 22. The results showed that return on assets (ROA) had no significant negative effect on audit delay, KAP reputation, debt to asset ratio (DAR) had a significant positive effect on audit delay and company size had a negative effect on audit delay. Keyword :return on assets (ROA), KAP reputation, debt to asset ratio (DAR), company size, audit delay. Penelitian ini bertujuan untuk menganalisis pengaruh return on asset (ROA), reputasi KAP, debt to asset ratio (DAR) dan ukuran perusahaan terhadap audit delay (Studi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia). Data yang diperoleh sebanyak 18 perusahaan dengan periode pengamatan sejak tahun 2014 sampai 2018. Sehingga dalam penelitian ini adalah sebanyak 90 sampel. Tehnik pengumpulan data menggunakan purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.com). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan perangkat lunak IBM SPSS versi 22. Hasil penelitian menunjukkan bahwa return on asset (ROA) tidak berpengaruh negatif signifikan terhadap audit delay, reputasi KAP, debt to asset ratio (DAR) berpengaruh positif signiifikan terhadap audit delay dan ukuran perusahaan berpengaruh negatif terhadap audit delay. Kata kunci : ROA, reputasi KAP, DAR, ukuran perusahaan, audit delay.
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