FADILLAH, MUHAMMAD REYNALDI (2024) PENGARUH PROFITABILITAS, SOLVABILITAS, PERGANTIAN AUDITOR TERHADAP AUDIT DELAY (Studi Empiris Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze and obtain empirical evidence about the influence of profitability, solvency, auditor changes on audit delay. The independent variables used in this research are profitability, solvency, auditor turnover. The dependent variable used in this research is audit delay. The data used in this research is secondary data obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The population in this study consists of 75 mining companies listed on the Indonesian Stock Exchange in 2020-2022. Using a purposive sampling technique, outliners were obtained and exposed to a sample of 78 mining companies listed on the Indonesia Stock Exchange. The data analysis method in this research uses descriptive statistical analysis. The results of this research prove that profitability has a significant negative effect on audit delay, solvency has no effect on audit delay, changing auditors has a significant positive effect on audit delay. Keywords: Profitability, Solvency, Change of Auditor, Audit Delay. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, pergantian auditor terhadap audit delay. Variabel independen yang digunakan dalam penelitian ini adalah profitabilitas, solvabilitas, pergantian auditor. Variabel dependen yang digunakan dalam penelitian ini adalah audit delay. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Populasi dalam penelitian ini terdiri dari 75 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2020- 2022. Dengan menggunakan teknik purposive sampling diperoleh dan terkena outliner sehingga sampel sebanyak 78 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode analisis data dalam penelitian ini menggunakan analisis statistik deskriptif. Hasil Penelitian ini membuktikan bahwa profitabilitas berpengaruh signifikan negative terhadap audir delay, solvabilitas tidak berpengaruh terhadap audit delay, pergantian auditor berpengaruh signifikan positif terhadap audit delay. Kata Kunci: Profitabilitas, Solvabilitas, Pergantian Auditor, Audit Delay.
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