PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN KAP DAN LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018

FEBRIANSYAH, M OKA and Saftiana, Yulia and Yusnaini, E (2020) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN KAP DAN LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahan, profitabilitas, ukuran KAP dan leverage terhadap audit delay. penelitian ini menggunakan perusahaan manufaktur yang terdaftar di bursa efek indonesia dari tahun 2015-2018 sebagai sampel dengan purposive sampling. penelitian ini menggunakan regresi linier berganda sebagai metode analisis. Data yang digunakan diolah menggunakan SPSS 2.5 Hasil penelitian memberikan bukti bahwa variabel independen ukuran perusahaan dan ukuran KAP mempunyai pengaruh signifikan terhadap audit delay. hal ini menunjukan semakin besar total aset perusahaan dan semakin baik ukuran KAP akan mengurangi jangka waktu penyelesaian audit. penelitian ini juga menunjukan bahwa variabel profitabilitas dan leverage tidak memiliki pengaruh terhadap audit delay. Kata Kunci : Audit Delay, Ukuran Perusahaan, Profitabilitas, Ukuran KAP, Leverage. ABSTRACT THE EFFECT OF SIZE OF COMPANY, PROFITABILITY, KAP SIZE AND LEVERAGE OF AUDIT DELAY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2015-2018 By: M Oka Febriansyah Dr. Yulia Saftiana, S.E,. Ak., M.Si Dr. E. Yusnaini, S.E., M.Si., Ak, This research aims to analyze the effect of company size, profitability, KAP size and leverage on audit delay. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018 as samples with purposive sampling. This research uses multiple linear regression as a method of analysis. The data used is processed using SPSS 2.5 The results of the study provide evidence that the independent variable firm size and KAP size have a significant effect on audit delay. this shows that the greater the total assets of the company and the better the size of the KAP will reduce the period of completion of the audit. This study also shows that the profitability and leverage variables have no effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Delay, Size of Company, Profitability, Reputation of Public Accountant
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10191 not found.
Date Deposited:	03 Feb 2021 04:07
Last Modified:	03 Feb 2021 04:07
URI:	http://repository.unsri.ac.id/id/eprint/41823

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