Pengaruh Reputasi KAP, Umur Perusahaan Dan Solvabilitas Terhadap Audit Delay Pada Masa Pandemi Covid 19 (Studi empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2018-2021)
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Institusion
Universitas Islam 45
Author
Darajat, Meliyani Rafiatun
Subject
Audit
Datestamp
2022-09-05 08:56:44
Abstract :
Meliyani Rafiatun Darajat (41183403180072) Pengaruh Reputasi KAP, Umur Perusahaan, dan Solvabilitas Terhadap Audit Delay pada masa Pandemi Covid-19 (Studi empiris pada Perusahaan Property dan Real Estate yang terdaftar di BEI Tahun 2018-2021) XV + 77 halaman + 1 gambar + 14 tabel + 2022 + 11 lampiran Kata kunci: Reputasi KAP, Umur Perusahaan, Solvabilitas, dan Audit Delay. Studi ini bermaksud untuk mengetahui apakah reputasi KAP, umur perusahaan, dan solvabilitas berpengaruh terhadap audit delay pada masa pandemi covid-19. Pada studi ini variael independen yang dipakai ialah reputasi KAP, umur perusahaan, dan solvabilitas. Sedangkan, variabel dependennya ialah audit delay. Metode analisis yang dipakai pada studi ini, yakni Uji Asumsi Klasik dan Uji Regresi Linear Berganda dengan aplikasi software SPSS 20. Jenis data yang dipakai seperti data sekunder pada perusahaan Property dan Real Estate yang diambil melalui website resmi Bursa Efek Indonesia yakni www.idx.co.id dan teknik pengambilan sampel yang memakai purposive sampling dengan periode pengamatan dari tahun 2018-2021, sehingga didapat sample sebanyak 44 perusahaan. Berdasarkan hasil pengujian secara parsial, umur perusahaan berpengaruh negatif signifikan terhadap audit delay pada masa pandemi covid-19. Sedangkan, reputasi KAP dan solvabilitas tidak memiliki pengaruh yang signifikan terhadap audit delay pada masa pandemi covid-19. Dan terjadi perbedaan yang signifikan antara audit delay sebelum pandemi covid-19 dengan audit delay saat pandemi covid-19. Untuk itu, diharapkan bagi peneliti berikutnya bisa menambah variabel independen lain yang tidak dipakai pada studi ini. Daftar Pustaka: 38 (1976 ? 2021) Meliyani Rafiatun Darajat (41183403180072) The Effect of KAP Reputation, Company Age, and Solvency on Audit Delay during the Covid-19 Pandemic (Empirical Study on Property and Real Estate Companies listed on the IDX in 2018-2021) XV + 77 pages + 1 picture + 14 tables + 2022 + 11 attachments Keywords: KAP Reputation, Firm Age, Solvency, and Audit Delay. This study intends to determine whether the reputation of KAP, company age, and solvency have an effect on audit delay during the covid-19 pandemic. In this study, the independent variables used are KAP reputation, company age, and solvency. Meanwhile, the dependent variable is audit delay. The analytical method used in this study, namely the Classical Assumption Test and Multiple Linear Regression Test with the SPSS 20 software application. The type of data used is secondary data on Property and Real Estate companies taken through the official website of the Indonesia Stock Exchange, namely www.idx.co .id and the sampling technique that uses purposive sampling with an observation period from 2018-2021, so that a sample of 44 companies is obtained. Based on the partial test results, the age of the company has a significant negative effect on audit delay during the covid-19 pandemic. Meanwhile, KAP reputation and solvency do not have a significant influence on audit delay during the covid-19 pandemic. And there is a significant difference between the audit delay before the covid-19 pandemic and the audit delay during the covid-19 pandemic. For this reason, it is hoped that future researchers can add other independent variables that are not used in this study. Bibliography: 38 (1976 ? 2021)
Meliyani Rafiatun Darajat (41183403180072) Pengaruh Reputasi KAP, Umur Perusahaan, dan Solvabilitas Terhadap Audit Delay pada masa Pandemi Covid-19 (Studi empiris pada Perusahaan Property dan Real Estate yang terdaftar di BEI Tahun 2018-2021) XV + 77 halaman + 1 gambar + 14 tabel + 2022 + 11 lampiran Kata kunci: Reputasi KAP, Umur Perusahaan, Solvabilitas, dan Audit Delay. Studi ini bermaksud untuk mengetahui apakah reputasi KAP, umur perusahaan, dan solvabilitas berpengaruh terhadap audit delay pada masa pandemi covid-19. Pada studi ini variael independen yang dipakai ialah reputasi KAP, umur perusahaan, dan solvabilitas. Sedangkan, variabel dependennya ialah audit delay. Metode analisis yang dipakai pada studi ini, yakni Uji Asumsi Klasik dan Uji Regresi Linear Berganda dengan aplikasi software SPSS 20. Jenis data yang dipakai seperti data sekunder pada perusahaan Property dan Real Estate yang diambil melalui website resmi Bursa Efek Indonesia yakni www.idx.co.id dan teknik pengambilan sampel yang memakai purposive sampling dengan periode pengamatan dari tahun 2018-2021, sehingga didapat sample sebanyak 44 perusahaan. Berdasarkan hasil pengujian secara parsial, umur perusahaan berpengaruh negatif signifikan terhadap audit delay pada masa pandemi covid-19. Sedangkan, reputasi KAP dan solvabilitas tidak memiliki pengaruh yang signifikan terhadap audit delay pada masa pandemi covid-19. Dan terjadi perbedaan yang signifikan antara audit delay sebelum pandemi covid-19 dengan audit delay saat pandemi covid-19. Untuk itu, diharapkan bagi peneliti berikutnya bisa menambah variabel independen lain yang tidak dipakai pada studi ini. Daftar Pustaka: 38 (1976 ? 2021) Meliyani Rafiatun Darajat (41183403180072) The Effect of KAP Reputation, Company Age, and Solvency on Audit Delay during the Covid-19 Pandemic (Empirical Study on Property and Real Estate Companies listed on the IDX in 2018-2021) XV + 77 pages + 1 picture + 14 tables + 2022 + 11 attachments Keywords: KAP Reputation, Firm Age, Solvency, and Audit Delay. This study intends to determine whether the reputation of KAP, company age, and solvency have an effect on audit delay during the covid-19 pandemic. In this study, the independent variables used are KAP reputation, company age, and solvency. Meanwhile, the dependent variable is audit delay. The analytical method used in this study, namely the Classical Assumption Test and Multiple Linear Regression Test with the SPSS 20 software application. The type of data used is secondary data on Property and Real Estate companies taken through the official website of the Indonesia Stock Exchange, namely www.idx.co .id and the sampling technique that uses purposive sampling with an observation period from 2018-2021, so that a sample of 44 companies is obtained. Based on the partial test results, the age of the company has a significant negative effect on audit delay during the covid-19 pandemic. Meanwhile, KAP reputation and solvency do not have a significant influence on audit delay during the covid-19 pandemic. And there is a significant difference between the audit delay before the covid-19 pandemic and the audit delay during the covid-19 pandemic. For this reason, it is hoped that future researchers can add other independent variables that are not used in this study. Bibliography: 38 (1976 ? 2021)
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