PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sub Industri Hotel, Resor, dan Kapal Pesiar Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021)

DEWI, RATNA SARI (2025) PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sub Industri Hotel, Resor, dan Kapal Pesiar Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove the effect of company age, profitability and audit opinion on audit delay. The population in this research are hotel, resort and cruise ship sub-industry companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2021. The sample selection technique used was purposive sampling from 18 companies with a total sample of 54 companies in this research. This data collection method uses secondary data from the Indonesian Stock Exchange and company websites. This research method uses multiple linear regression analysis. The results of this research show company age has a negative direction and is not significant towards audit delay. Profitability has a positive and significant direction towards audit delay. Audit opinion has a positive and significant direction towards audit delay. Keywords : Audit Delay, Company Age, Profitability, Audit Opinion Penelitian ini bertujuan untuk membuktikan pengaruh umur perusahaan, profitabilitas dan opini audit terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan sub industri hotel, resor, dan kapal pesiar yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 – 2021. Teknik pemilihan sampel yang digunakan adalah purposive sampling dari 18 perusahaan dengan jumlah sampel penelitian ini sebanyak 54 perusahaan. Metode pengumpulan data ini menggunakan data sekunder dari Bursa Efek Indonesia dan website perusahaan. Metode penelitian ini menggunakan analisa regresi linier berganda. Hasil penelitian ini menunjukan bahwa umur perusahaan memiliki arah negatif dan tidak signifikan terhadap audit delay. Profitabilitas memiliki arah positif dan signifikan terhadap audit delay. Opini audit memiliki arah positif dan signifikan terhadap audit delay. Kata Kunci : Audit Delay, Umur Perusahaan, Profitabilitas, Opini Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 021
NIM/NIDN Creators: 43220010081
Uncontrolled Keywords: Audit Delay, Umur Perusahaan, Profitabilitas, Opini Audit
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
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
700 Arts/Seni, Seni Rupa, Kesenian > 790 Recreational and Performing Arts/Olah Raga dan Seni Pertunjukan > 796 Athletic and Outdoor Sports/Atletik dan Olah Raga Luar Ruangan > 796.6 Cycling and Related Activities/Bersepeda > 796.68 Landsailing (Sand Yachting)/Kapal Pesiar
900 Geography and History/Sejarah, Geografi dan Disiplin Ilmu yang Berkaitan > 910 Geography and Travel/Geografi dan Perjalanan > 910.1-910.9 Standard Subdivisions of Geography and Travel/Subdivisi Standar dari Geografi dan Perjalanan > 910.4 Accounts Travels/Kisah Perjalanan > 910.46 Hotels/Hotel, Motel
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 25 Jan 2025 01:30
Last Modified: 25 Jan 2025 01:30
URI: http://repository.mercubuana.ac.id/id/eprint/93733

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