PENGARUH LABA DAN RUGI OPERASI, OPINI AUDIT DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022)

SUPARASARI, NADIA (2025) PENGARUH LABA DAN RUGI OPERASI, OPINI AUDIT DAN AUDITOR SWITCHING TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA SEKTOR BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Financial reports are key in monitoring the financial condition of a company. However, delays in submitting financial reports, caused by audit delays, are a serious problem in the Indonesian capital market. This study aims to analyze and obtain empirical evidence regarding the effect of profit and loss, audit opinion, and auditor switching on audit delay (Empirical Study of the Non-Primary Consumer Goods Sector Listed on the Indonesia Stock Exchange in 2019–2022). The independent variables used in this study are operating profit and loss, audit opinion, and auditor switching. The dependent variable used in this study is audit delay. The population used in this study was all companies in the Non-Primary Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) for the period ending December 31, 2022. The method used in sampling was the purposive sampling method, resulting in a sample of 85 companies. The results indicated that operating profit and loss had a negative and significant effect on audit delay, while audit opinion had no negative effect on audit delay. On the other hand, auditor switching has no positive effect on audit delay. Laporan keuangan merupakan kunci dalam memantau kondisi keuangan suatu perusahaan. Namun, keterlambatan dalam penyampaian laporan keuangan, disebabkan oleh audit delay, menjadi masalah serius di pasar modal indonesia. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh laba dan rugi, opini audit dan auditor switching terhadap audit delay (Studi Empiris Pada Sektor Barang Konsumen Non-Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). Variabel independen yang digunakan dalam penelitian ini adalah laba dan rugi operasi, opini audit dan auditor switching. Variabel dependen yang digunakan dalam penelitian ini adalah audit delay. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan di Sektor Barang Konsumen Non-Primer yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode yang berakhir pada 31 Desember 2022. Metode yang digunakan dalam pengambilan sampel dalah metode purposive sampling, menghasilkan sampel sebanyak 85 perusahaan. Hasil penelitian menunjukkan bahwa laba dan rugi operasi berpengaruh negatif dan signifikan terhadap audit delay, sementara opini audit tidak berpengaruh negatif terhadap audit delay. Di sisi lain, auditor switching tidak berpengaruh positif terhadap audit delay.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43219110262
Uncontrolled Keywords: Operating profit and loss, Audit opinion, and Auditor Switching, Audit delay. Laba dan rugi operasi, Opini audit, dan Auditor Switching, Audit delay.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NAIMAH NUR ISLAMIDIYANAH
Date Deposited: 23 May 2025 03:57
Last Modified: 26 May 2025 04:53
URI: http://repository.mercubuana.ac.id/id/eprint/95589

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