PENGARUH PROFITABILITAS, LEVERAGE, UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Subsektor Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023)

YUDISTHIRA, RULLY (2025) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Subsektor Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze and obtain empirical evidence on the effect of Profitability, Leverage, and KAP Size on Audit Delay. The independent variables used in this study are Profitability, Leverage and KAP Size. The dependent variable used in this study is Audit Delay. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company, the population in this study consists of 23 Transportation Companies listed on the Indonesia Stock Exchange in 2020-2023. With the Purposive Sampling sampling technique, a sample of 23 Transportation companies listed on the Indonesia Stock Exchange was obtained. The data analysis method in this study uses descriptive statistical analysis with the help of IBM SPSS 26 software. The results of this study indicate that Profitability (ROA) and Leverage (DER) each have a significant effect on Audit Delay. However, the H3 hypothesis is rejected, which means that KAP Size does not have a significant effect on Audit Delay. Keywords: Audit Delay, KAP Size, Leverage, Profitability. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh Profitabilitas, Leverage, Ukuran KAP Terhadap Audit Delay. Variabel independen yang digunakan dalam penelitian ini adalah Profitabilitas, Leverage dan Ukuran KAP. Variabel dependen yang digunakan dalam penelitian ini adalah Audit Delay Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masng perusahaan, populasi pada penelitian ini terdiri dari 23 Perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2023. Dengan teknik pengambilan sampel Purposive Sampling didapat sampel sebanyak 23 perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia. Metode analisis data dalam penelitian ini menggunakan analisis statistik deskriptif dengan bantuan software IBM SPSS 26. Hasil penelitian ini menunjukan bahwa Profitabilitas (ROA) dan Leverage (DER) masing-masing berpengaruh signifikan terhadap Audit Delay. Namun, hipotesis H3 ditolak, yang berarti bahwa Ukuran KAP tidak memiliki pengaruh signifikan terhadap Audit Delay. Kata Kunci: Audit Delay, Leverage, Profitabilitas, Ukuran KAP.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 032
NIM/NIDN Creators: 43220010064
Uncontrolled Keywords: Audit Delay, Leverage, Profitabilitas, Ukuran KAP.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 354 Administration of Economy/Departemen Perekonomian
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 10 Feb 2025 06:08
Last Modified: 10 Feb 2025 08:35
URI: http://repository.mercubuana.ac.id/id/eprint/94053

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