RAHAYU, IRMA (2025) PENGARUH DEBT TO EQUITY RATIO, DEBT TO ASSET RATIO DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
01 COVER.pdf Download (329kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 BAB 1.pdf Restricted to Registered users only Download (169kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (241kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (213kB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (232kB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Registered users only Download (48kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (159kB) |
|
|
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (379kB) |
Abstract
Financial statements that have been audited by independent auditors must be submitted by public companies listed on the Indonesia Stock Exchange (IDX). Relevance is one of the requirements for submitting financial statements. Producing financial statements that provide relevant information to stakeholders is very important. Delays in financial statements are one of the obstacles that prevent timely submission of financial statements. Financial statements that are not presented on time will reduce the value of the information because they cannot be accessed by stakeholders when the company needs them for decision making. This study aims to test and determine the effect of Debt to Equity Ratio ratio, debt to asset ratio and audit opinion on audit delay. The Independent Variables used in this study are Debt to Equity Ratio ratio, debt to asset ratio and audit opinion. The Dependent Variable used in this study is audit delay. The type of research used is causal research with quantitative methods. The object of this study is Food and Beverage Companies listed on the Indonesia Stock Exchange for 6 years of observation period, namely between 2018-2023 which were obtained from the official IDX website and the company website. With a sampling technique using purposive sampling, the final number of samples that are eligible to be used as research samples is 126 samples. The analysis technique used is Multiple Linear Regression Analysis and processed with the help of SPSS 25 software. The results of this study indicate that Debt to Equity Ratio ratio and Audit Opinion have an effect on Audit Delay. While debt to asset ratio does not affect Audit Delay. Keywords: Debt to Equity Ratio ratio, Debt to asset ratio, Audit Opinion and Audit delay. Laporan keuangan yang telah diaudit oleh auditor independen harus disampaikan oleh perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Relevansi adalah salah satu syarat penyampaian laporan keuangan. Menghasilkan laporan keuangan yang memberikan informasi yang relevan kepada pemangku kepentingan sangat penting. Penundaan laporan keuangan adalah salah satu kendala yang menghalangi penyampaian laporan keuangan tepat waktu. Laporan keuangan yang tidak disajikan tepat waktu akan mengurangi nilai informasi karena tidak dapat diakses oleh pemangku kepentingan saat perusahaan membutuhkannya untuk pengambilan keputusan Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh Debt to Equity Ratio ratio, debt to asset ratio dan opini audit terhadap audit delay. Variabel Independent yang di gunakan dalam penelitian ini adalah Debt to Equity Ratio ratio, debt to asset ratio dan opini audit. Variabel Dependen yang digunakan dalam penelitian ini adalah audit delay. Jenis penelitian yang digunakan adalah penelitian kausal dengan metode kuantitatif. Objek penelitian ini adalah Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia selama 6 tahun periode pengamatan yaitu antara tahun 2018-2023 yang diperoleh dari website resmi BEI dan website perusahaan. Dengan teknik pengambilan sample menggunakan purposive sampling, jumlah sampel akhir yang layak dijadikan sampel penelitian adalah 126 sampel. Teknik analisis yang digunakan adalah Analisis Regresi Linear Berganda dan diolah dengan bantuan software SPSS 25. Hasil penelitian ini menunjukkan bahwa Debt to Equity Ratio ratio dan Opini Audit berpengaruh terhadap Audit Delay. Sedangkan debt to asset ratio tidak berpengaruh terhadap Audit Delay. Kata kunci : Debt to Equity Ratio ratio, Debt to asset ratio, Opini Audit dan Audit delay.
Actions (login required)
 |
View Item |
