Azmi, Hafez Awempi (2020) PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Subsektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia Periode 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi audit delay yaitu profitabilitas, solvabilitas, dan ukuran perusahaan. Audit delay diukur menggunakan selisih hari antara tanggal penerbitan (otorisasi) laporan keuangan yang telah diaudit dengan tanggal tutup buku laporan keuangan perusahaan. Profitabilitas diukur menggunakan return on assets, solvabilitas diukur dengan menghitung debt to total asset dengan membandingkan antara jumlah aktiva dengan jumlah utang (baik jangka pendek ataupun jangka panjang) dan ukuran perusahaan diukur menggunakan log natural assets. Desain penelitian ini menggunakan desain penelitian kausal yaitu hubungan yang bersifat sebab akibat antara variabel independen (variabel yang mempengaruhi) terhadap variabel dependen (variabel yang dipengaruhi). Metode yang digunakan adalah metode dokumentasi dimana metode ini dilakukan dengan cara mengumpulkan, mencatat, dan mengkaji data sekunder yaitu berupa laporan keuangan perusahaan go public yang ada di Bursa Efek Indonesia. Pemilihan sampel adalah purposive sampling yang terdiri dari 19 obervasi perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia dari tahun 2015 sampai dengan tahun 2018. Analisis regresi linear berganda digunakan untuk menguji hipotesis dalam penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan tingkat signifikansi 5% yang didukung oleh software aplikasi SPSS. Hasil penelitian menunjukan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif signifikan terhadap audit delay. Sedangkan variabel solvabilitas berpengaruh postif signifikan terhadap audit delay. The purpose of this study is to examine the factors that influence audit delay, namely profitability, solvency, and company size. Audit delay is measured using the difference between the date of issuance (authorization) of the audited financial statements and the closing date of the company's financial statement book. Profitability is measured using return on assets, solvency is measured by calculating debt to total assets by comparing the number of assets with the amount of debt (both short-term or long-term) and the size of the company is measured using a log of natural assets. The design of this study uses a causal research design that is a causal relationship between the independent variables (the variables that affect) the dependent variable (the variables that are affected). The method used is the documentation method where this method is done by collecting, recording, and reviewing secondary data in the form of financial statements of publicly traded companies on the Indonesia Stock Exchange. The sample selection is purposive sampling which consists of 19 mining coal subsector mining companies listed on the Indonesia Stock Exchange from 2015 to 2018. Multiple linear regression analysis is used to test the hypothesis in this study. The analytical method used is multiple linear regression analysis with a significance level of 5% supported by SPSS application software. The results showed that the profitability and firm size variables had a significant negative effect on audit delay. While the solvency variable has a significant positive effect on audit delay.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43215120079 |
| Uncontrolled Keywords: | Audit delay, Profitabilitas, Solvabilitas, Ukuran perusahaan. Audit delay, Profitability, Solvability, Company size |
| 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 > 657.45 Auditing/Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ZAIRA ELVISIA |
| Date Deposited: | 29 Sep 2025 02:20 |
| Last Modified: | 01 Oct 2025 02:08 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98554 |
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