PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI tahun 2014-2017)

CAHYANINGSIH, IKA (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di BEI tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of Company Size, Profitability and Audit Opinion on Audit Delay on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2017. Audit delay is the time required by the auditor to audit financial statements from the closing date of the company book. This study selected samples using a purposive sampling method from 21 companies with a total sample of 56 food and beverage sub-sectors listed on the Indonesia Stock Exchange (IDX) in the period 2014 to 2017. Hypothesis testing uses a logistic regression analysis model using SPSS to test the effect of company size , profitability and audit opinion on audit delay. The results showed that company size had no effect on audit delay. While profitability and audit opinion have a significant effect on audit delay. Keywords: Firm Size, Profitability, Audit Opinion Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Profitiabilitas dan Opini Audit terhadap Audit Delay pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2017. Audit delay adalah waktu yang dibutuhkan oleh auditor untuk mengaudit laporan keuangan sejak tanggal tutup buku perusahaan. Penelitian ini sampel dipilih menggunakan metode purposive sampling dari 21 perusahaan dengan jumlah sampel 56 sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014 sampai 2017. Pengujian hipotesis menggunakan model analisis regresi logistik dengan menggunakan SPSS untuk menguji pengaruh ukuran perusahaan, profitabilitas dan opini audit terhadap audit delay. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap audit delay. Sedangkan profitabilitas dan opini audit berpengaruh signifikan terhadap audit delay. . Kata kunci : Ukuran Perusahaan, Profitabilitas, Opini Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 269
NIM/NIDN Creators: 43216010132
Additional Information: Ukuran Perusahaan, Profitabilitas, Opini Audit
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 > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 641 Food and Drink/Makanan dan Minuman
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: Dede Muksin Lubis
Date Deposited: 31 Jan 2022 02:27
Last Modified: 13 Jul 2022 03:51
URI: http://repository.mercubuana.ac.id/id/eprint/54994

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