PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris Perusahaan Pertambangan Yang Listed Di Bursa Efek Indonesia Periode 2014-2018)

YUYANTI, RINDI (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris Perusahaan Pertambangan Yang Listed Di Bursa Efek Indonesia Periode 2014-2018). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to analyze the influence of Company Size, Profitability, Leverage, and Audit Opinion on Audit Delay of Mining Listed on the Indonesia Stock Exchange period 2014 - 2018. And to analyze whether Audit Quality can moderate the effect of Company Size, Profitability, Leverage, and Opinion Audit on Audit Delay of Mining Listed on the Indonesia Stock Exchange for the period of 2014 - 2018. The method used is a quantitative method. The populations are all companies included in the mining sector which were listed on the Indonesia Stock Exchange for five years, namely 2014 - 2018. Determination of the number of samples was conducted using purposive sampling techniques with non-probability sampling techniques so that the samples used were 40 companies . Data collection techniques in this study were carried out in several ways, namely by documentation and literature study. The data obtained were then analyzed using multiple linear regression analysis models using SPSS version 20.00. However, before multiple regression analysis is conducted first, a descriptive statistical regression analysis and a classic assumption test are conducted. The results showed that the Profitability, Leverage and Audit Opinion have a significant effect on the Audit Delay. Whereas Company Size have no effect on Audit Delay. Audit Quality is able to moderate the effect of Company Size, Profitability, and Leverage on Audit Delay. Audit quality does not moderate the effect of audit opinion on Audit Delay. . Keywords: Company Size, Profitability, Leverage, Audit Opinion, Audit Quality, and Audit Delay. Tujuan penelitian ini adalah untuk menganalisis pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Opini Audit terhadap Audit Delay pada Pertambangan yang Listed di Bursa Efek Indonesia periode 2014 – 2018. Dan untuk menganalisis apakah Kualitas Audit dapat memoderasi Ukuran Perusahaan, Profitabilitas, Leverage, dan Opini Audit terhadap Audit Delay pada Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Metode yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk dalam sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama lima tahun yaitu tahun 2014 – 2018. Penentuan jumlah sampel dilakukan menggunakan teknik purposive sampling dengan teknik non probability sampling sehingga sampel yang digunakan dalam penelitian ini sebanyak 40 perusahaan. Teknik pengumpulan data dalam penelitian ini dilakukan dengan beberapa cara yaitu dengan dokumentasi dan studi pustaka. Data yang diperoleh selanjutnya dianalisis dengan model analisis regresi linear berganda dengan menggunakan bantuan program SPSS versi 20.00. Namun, sebelum dilakukan analisis regresi berganda terlebih dahulu dilakukan analisis regresi statistik deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa Profitabilitas, Leverage dan Opini Audit berpengaruh signifikan terhadap Audit Delay. Sedangkan Ukuran Perusahaan tidak berpengaruh terhadap Audit Delay. Juga untuk Kualitas Audit mampu memoderasi Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Audit Delay. Kualitas Audit tidak memoderasi pengaruh Opini Audit terhadap Audit Delay. Kata Kunci: Ukuran Perusahaan, Profitabilitas , Leverage, Opini Audit, Kualitas Audit, dan Audit Delay.

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 009
NIM/NIDN Creators: 55517120003
Uncontrolled Keywords: Ukuran Perusahaan, Profitabilitas , Leverage, Opini Audit, Kualitas Audit, dan Audit Delay.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.92 Influence of Social Environment/Pengaruh Lingkungan Sosial
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 28 Dec 2021 03:28
Last Modified: 11 Apr 2022 03:07
URI: http://repository.mercubuana.ac.id/id/eprint/53017

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