Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Opini Audit Pada Audit Delay
(Studi Empiris Pada Perusahaan Property, Real Estate Dan Building Construction Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018) / The Influence Of Firm Size,
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Rahmawati, Eni
Subject
Auditing
Datestamp
2020-12-21 16:06:54
Abstract :
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, dan opini audit, terhadap audit delay pada perusahaan property, real estate dan building construction yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 38 perusahaan yang lolos mengikuti kriteria sampel. Data yang dipakai merupakan data sekunder, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Metode analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap audit delay, profitabilitas tidak berpengaruh terhadap audit delay, Leverage berpengaruh positif dan tidak signifikan terhadap audit delay , opini audit berpengaruh positif dan tidak signifikan terhadap audit delay, dan ukuran perusahaan, profitabilitas, leverage dan opini audit secara simultan berpengaruh signifikan terhadap audit delay. / The purpose of this research is to examine the effect of firm size, profitability, leverage, and auditor?s opinion, toward audit delay in Property, Real Estate and Building Construction company which are listed on the Indonesia Stock Exchange during 2016-2018. This research uses quantitative method with descriptive approach. Sampling method that used is purposive sampling and the result was selected by criteria are 38 firms as sample. The data used are secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2016-2018. Analysis methods which were used are descriptive analysis, the assumptions of classical test, and hypothesis test. The results show that firm size has positive effect and significant on audit delay, profitability has no effect on audit delay, leverage has positive effect and no significant effect on audit delay, auditors opinion has positive effect and no significant effect on audit delay, firm size, profitability, leverage, and auditors opinion have significant effect on audit delay.
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, dan opini audit, terhadap audit delay pada perusahaan property, real estate dan building construction yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 38 perusahaan yang lolos mengikuti kriteria sampel. Data yang dipakai merupakan data sekunder, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Metode analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap audit delay, profitabilitas tidak berpengaruh terhadap audit delay, Leverage berpengaruh positif dan tidak signifikan terhadap audit delay , opini audit berpengaruh positif dan tidak signifikan terhadap audit delay, dan ukuran perusahaan, profitabilitas, leverage dan opini audit secara simultan berpengaruh signifikan terhadap audit delay. / The purpose of this research is to examine the effect of firm size, profitability, leverage, and auditor?s opinion, toward audit delay in Property, Real Estate and Building Construction company which are listed on the Indonesia Stock Exchange during 2016-2018. This research uses quantitative method with descriptive approach. Sampling method that used is purposive sampling and the result was selected by criteria are 38 firms as sample. The data used are secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2016-2018. Analysis methods which were used are descriptive analysis, the assumptions of classical test, and hypothesis test. The results show that firm size has positive effect and significant on audit delay, profitability has no effect on audit delay, leverage has positive effect and no significant effect on audit delay, auditors opinion has positive effect and no significant effect on audit delay, firm size, profitability, leverage, and auditors opinion have significant effect on audit delay.
File :
1114500500_Eni Rahmawati_Skripsi-pages-1-15 Abstrak.pdf
1114500500_Eni Rahmawati_Skripsi-pages-16-20 Bab 1.pdf
1114500500_Eni Rahmawati_Skripsi-pages-21-50 Bab 2.pdf
1114500500_Eni Rahmawati_Skripsi-pages-51-59 Bab 3.pdf
1114500500_Eni Rahmawati_Skripsi-pages-60-77 Bab 4.pdf
1114500500_Eni Rahmawati_Skripsi-pages-78-79 Bab 5.pdf
1114500500_Eni Rahmawati_Skripsi-pages-83-97 Lampiran.pdf
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