PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Food and Beverages yang Terdaftar di Bursa Efek Indonesia tahun 2015-2019)

RIZKI, SEKAR FARRAS (2021) PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Food and Beverages yang Terdaftar di Bursa Efek Indonesia tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the effect of Return on Assets, Debt to Assets Ratio, and KAP Reputation on Audit Delay. This type of research is quantitative research using secondary data obtained from the Indonesia Stock Exchange website. The research population was all of manufactur food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research uses the entire population as observation data which is 14 companies, so that the observation data used were 70 data. The data analysis technique used is multiple linear regression analysis. The results of this research indicate that (1) Return on Assets has a negative effect on Audit Delay. (2) Debt to Assets Ratio has a negative effect on Audit Delay. (3) KAP Reputation has a negative effect on Audit Delay. Keywords: Audit Delay, Return on Assets, Debt to Assets Ratio, KAP Reputation Penelitian ini bertujuan untuk menguji pengaruh Return on Assets, Debt to Assets Ratio, dan Reputasi KAP terhadap Audit Delay. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari website Indonesia Stock Exchange. Populasi dalam penelitian ini merupakan seluruh perusahaan manufaktur sub sektor Food and Beverages yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Oleh karena jumlah populasi yang sedikit, maka penelitian ini menggunakan seluruh populasinya sebagai data observasi yakni sebanyak 14 perusahaan, sehingga data yang diperoleh adalah sebanyak 70 data observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) Return on Assets berpengaruh negatif terhadap Audit Delay. (2) Debt to Assets Ratio berpengaruh secara negatif terhadap Audit Delay. (3) Reputasi KAP berpengaruh secara negatif terhadap Audit Delay. Kata kunci: Audit Delay, Return on Assets, Debt to Assets Ratio, dan Reputasi KAP

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217010125
Uncontrolled Keywords: Audit Delay, Return on Assets, Debt to Assets Ratio, dan Reputasi KAP
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
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan 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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 23 Apr 2025 08:21
Last Modified: 23 Apr 2025 08:21
URI: http://repository.mercubuana.ac.id/id/eprint/95234

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