MURTI, SISKA TRI (2025) PENGARUH PROFITABILITAS, KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN, KOMPLEKSITAS OPERASI PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Audit delay is the time span between the end of the financial year and the date stated in the independent auditor's report. Audit delay is a phenomenon influenced by various factors that cause the phenomenon to arise. Companies that publish audited financial statements on time indicate a low audit delay; however, many companies still delay the publication of their audited financial statements, indicating a high audit delay. This study aims to determine the effect of profitability, audit committee, independent board of commissioners, company operational complexity, and audit opinion on audit delay in the financial statements of property and real estate companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used is purposive sampling with a total of 315 samples during the 2019-2023 period. The research method used in this study is the causal method. The type of data used is secondary data. The data analysis method used in this study is the multiple linear regression analysis method. The results of this study indicate that the variables of profitability and audit opinion have a significant effect on audit delay, while the variables of the audit committee, independent board of commissioners and the complexity of the company's operations do not have a significant effect on audit delay. Keywords: Profitability, Audit Committee, Independent Board of Commissioners, Complexity of Company Operations, Audit Opinion, Audit Delay. Audit delay merupakan rentang waktu antara akhir tahun buku laporan keuangan dengan tanggal yang tertera di laporan auditor independen. Perusahaan yang tepat waktu mempublikasikan laporan keuangan auditan mengindikasikan audit delay yang rendah, namun masih banyak Perusahaan yang terlambat mempublikasikan laporan keuangan auditan yang mengindikasikan tingginya audit delay. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Komite Audit, Dewan Komisaris Indpenden, Kompleksitas Operasi Perusahaan, dan Opini Audit terhadap Audit Delay pada Laporan Keuangan Perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023). Metode penentuan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 315 sampel selama periode tahun 2019-2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode kausal. Jenis data yang digunakan adalah data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah dengan menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa variabel profitabilias dan opini audit berpengaruh signifikan terhadap audit delay, sedangkan variabel komite audit, dewan komisaris independen dan kompleksitas operasi Perusahaan tidak berpengaruh signifikan terhadap audit delay. Kata kunci: Profitabilitas, Komite Audit, Dewan Komisaris Independen, Kompleksitas Operasi Perusahaan, Opini Audit, Audit Delay.
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