PENGARUH PROFITABILITAS , FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2018-2020)

SETIANA, RANI (2022) PENGARUH PROFITABILITAS , FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and determine the effect of Profitability, Financial Distress, and Audit Opinion on Audit Delay. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018- 2020 period, totaling 163 companies. This study uses a non-probability sampling method with purposive sampling technique in determining the sample, where there are 110 companies that meet the sample selection criteria. This study uses secondary data that can be accessed through the IDX website (www.idx.co.id) in the form of financial reports and company annual reports. The analytical method used in this study is divided into several analytical methods, namely descriptive statistical analysis techniques, classical assumption test analysis techniques, multiple regression analysis, model fit test analysis and hypothesis testing. The analysis model in this study uses the SPSS version 20 program. The results of this study indicate that the profitability and audit opinion variables have a negative effect on audit delay, while the financial distress variable has a positive effect on audit delay. Keywords: Profitability, Financial Distress, Audit Opinion and Audit Delay. Penelitian ini bertujuan untuk menguji dan mengetahui adanya pengaruh antara Profitabilitas, Financial Distress, dan Opini Audit Terhadap Audit Delay. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2018-2020 yang berjumlah 163 perusahaan. Penelitian ini menggunakan metode non-probability sampling dengan teknik purposive sampling dalam menentukan sampel, dimana terdapat 110 perusahaan yang memenuhi kriteria pemilihan sampel. Penelitian ini menggunakan data sekunder yang dapat diakses melalui laman BEI (www.idx.co.id) dalam bentuk laporan keuangan dan laporan tahunan perusahaan. Metode analisis yang digunakan dalam penelitian ini terbagi menjadi beberapa teknik metode analisis yakni teknik analisis statistik deskriptif, teknik analisis uji asumsi klasik, analisis regresi berganda, analisis uji kesesuaian model dan pengujian hipotesis. Model analisis dalam penelitian ini menggunakan program SPSS versi 20. Hasil dari penelitian ini menunjukkan bahwa variabel profitabilitas dan opini audit berpengaruh negatif terhadap audit delay, sedangkan variabel financial distress berpengaruh positif terhadap audit delay. Kata Kunci: Profitabilitas, Financial Distress, Opini Audit dan Audit Delay.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 216
Call Number: SE/32/22/133
NIM/NIDN Creators: 43217120002
Uncontrolled Keywords: Profitabilitas, Financial Distress, Opini Audit dan Audit Delay.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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: ADELINA HASNA SETIAWATI
Date Deposited: 17 Nov 2022 03:18
Last Modified: 17 Nov 2022 03:18
URI: http://repository.mercubuana.ac.id/id/eprint/71664

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