PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021

SYAPUTRI, MARDIANA ASRI and Adhitama, Fardinant (2023) PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of profitability, liquidity and audit opinion on audit delay. This study uses a quantitative approach with secondary data types. The population in this study are food and beverage sub-sector manufacturing companies listed on the IDX in 2017-2021. The number of samples in this study is 18 companies with a period of 5 years by using a purposive sampling technique. The results show that profitability and liquidity do not have a significant effect on audit delay, while audit opinion has a significant effect on audit delay.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Profitabilitas, Likuiditas, Opini Audit, Audit Delay
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mardiana Asri Syaputri
Date Deposited: 12 Dec 2023 04:01
Last Modified: 12 Dec 2023 04:01
URI: http://repository.unsri.ac.id/id/eprint/132218

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