ROSIANA, NOVIA (2020) PENGARUH DEBT TO EQUITY RATIO (DER) DAN PERGANTIAN AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode : 2016-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of Debt to Equity Ratio (DER) and auditor turnover on audit delay, and to determine the ability of public accounting firm size to moderate the effect of Debt to Equity Ratio (DER) on audit delay and auditor turnover on audit delay. This research was conducted on 28 companies in the Consumer Goods Industry Sector in the 2016-2018 period using secondary data collection methods obtained from the Indonesia Stock Exchange (www.idx.co.id), the company's annual financial report. The number of samples obtained in 3 years was 84 observations with a purposive sampling method. The independent variables in this study are Debt to Equity Ratio (DER) and auditor turnover. The dependent variable is Audit Delay. The moderating variable is the size of the public accounting firm. The analysis technique used is Multiple Linear Regression Analysis using SPSS 21. The results showed the Debt to Equity Ratio (DER) had a significant negative effect on audit delay. Change of auditor has no effect on audit delay. The size of the Public Accounting Firm does not moderate the effect of the Debt to Equity Ratio (DER) on Audit Delay. The size of the Public Accounting Firm does not moderate the effect of the Change of Auditors on Audit Delay. Keywords: Debt to Equity Ratio (DER), auditor turnover, public accounting firm size, audit delay Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER) dan Pergantian Auditor pada audit delay, dan untuk mengetahui kemampuan Ukuran Kantor Akuntan Publik Memoderasi Pengaruh Debt to Equity Ratio (DER) pada audit delay serta pergantian auditor pada audit delay. Penelitian ini dilakukan pada 28 perusahaan Sektor Industri Barang Konsumsi tahun periode 2016-2018 dengan menggunakan metode pengumpulan data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.co.id), yaitu laporan keuangan tahunan perusahaan. Jumlah sampel yang diperoleh dalam 3 tahun sebanyak 84 pengamatan dengan metode purposive sampling. Variabel independen dalam penelitian ini adalah Debt to Equity Ratio (DER) dan Pergantian Auditor. Variabel dependen adalah Audit Delay. Variabel moderasi adalah ukuran kantor akuntan publik. Teknik analisis yang digunakan Analisis Regresi Linear Berganda dengan menggunakan SPSS 21. Hasil penelitian menunjukkan Debt to Equity Ratio (DER) berpengaruh negatif signifikan terhadap audit delay. Pergantian auditor tidak berpengaruh terhadap audit delay. Ukuran Kantor Akuntan Publik tidak memoderasi pengaruh Debt to Equity Ratio (DER) terhadap Audit Delay. Ukuran Kantor Akuntan Publik tidak memoderasi pengaruh Pergantian Auditor terhadap Audit Delay Kata Kunci : Debt to Equity Ratio (DER), pergantian auditor, ukuran kantor akuntan publik, audit delay
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 225 |
| NIM/NIDN Creators: | 43215120091 |
| Uncontrolled Keywords: | Debt to Equity Ratio (DER), pergantian auditor, ukuran kantor akuntan publik, 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 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 17 Feb 2022 11:22 |
| Last Modified: | 13 Jul 2022 02:39 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/56341 |
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