DEWI, YOLANDA (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Jasa Sub Sektor Property, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This The purpose of this research is to analyze and obtain empirical evidence of the effect of company size, profitability and solvability on audit delay. The population in this study is a property, real estate and building construction sector companies listed on the Indonesia Stock Exchange in the 2015-2018. The total sample in the study were 116 out of 172 companies that met the criteria. The sampling technique in this study was purposive sampling technique. The data in this study are secondary data taken from the official website of the Indonesia Stock Exchang. Hypothesis testing uses multiple regression analysis with SPSS 25. The results of this research are indicate that the variable company size, profitability and solvability together (simultaneously) affect audit delay. While partially the variable company size has a significant positive effect on audit delay, the profitability has a significant negative effect on audit delay and solvability does not have a significant negative effect on audit delay. Keywords: Audit Delay, Company Size, Profitability, Solvability. Penelitian Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris pengaruh ukuran perusahaan, profitabilitas dan solvabilitas terhadap audit delay. Populasi pada penelitian ini adalah perusahaan sektor property, real estate dan kontruksi bangunan yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Total sampel yang digunakan dalam penelitian ini adalah 116 dari 172 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel diperoleh melalui teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS 25. Hasil penelitian ini menujukkan bahwa variabel ukuran perusahaan, profitabilitas dan solvabilitas secara bersama-sama (simultan) berpengaruh terhadap audit delay. Sedangkan secara parsial variabel ukuran perusahaan berpengaruh positif signifikan terhadap audit delay, profitabilitas berpengaruh negatif signifikan terhadap audit delay dan solvabilitas berpengaruh negatif tidak signifikan terhadap audit delay. Kata kunci : Audit Delay, Ukuran Perusahaan , Profitabilitas, Solvabilitas.
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