PENGARUH PROFITABILITAS, TOTAL ASET, LEVERAGE DAN OPINI AUDITOR TERHADAP AUDIT DELAY ( STUDI EMPIRIS PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI TAHUN 2017 - 2019 )

RIZKY, M. AZIZIL and Tjandrakirana DP, Rina and Meirawati, Eka (2021) PENGARUH PROFITABILITAS, TOTAL ASET, LEVERAGE DAN OPINI AUDITOR TERHADAP AUDIT DELAY ( STUDI EMPIRIS PERUSAHAAN LQ 45 YANG TERDAFTAR DI BEI TAHUN 2017 - 2019 ). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris bagaimanakah pengaruh profitabilitas, total asset, leverage, dan opini auditor terhadap audit delay pada perusahaan LQ 45 yang terdaftar di BEI periode 2017 – 2019. Audit delay diukur dari perbedaan hari diantara tanggal ditandatangani laporan auditor independen atas tanggal tutup buku laporan keuangan tahunan. Jenis penelitian ini adalah penelitian kuantitatif asosiatif dan data yang digunakan ialah data sekunder. Populasi penelitian ini adalah perusahaan LQ 45 yang terdaftar di BEI periode 2017 – 2019. Pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel sebanyak 26 perusahaan dan didapat 78 observasi. Metode analisis yang digunakan adalah analisa statistik deksriptif serta statistika inferensial yang terbagi dari uji asumsi klasik, analisis regresi linier berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa variable profitabilitas, total asset, leverage dan opini auditor memiliki pengaruh negatif terhadap audit delay. Dan secara simultan variabel profitabilitas,total aset, leverage dan opini auditor juga berpengaruh terhadap audit delay. Penelitian selanjutnya disarankan untuk menambahkan lebih banyak sampel dan variabel agar dapat memperlihatkan hasil yang lebih maksimal. Kata Kunci : Audit Delay, Profitabilitas, Total Aset, Leverage dan Opini Auditor ABSTRACT The Effect of Profitability, Total Assets, Leverage and Auditor Opinion On Audit Delay (Empirical Study of LQ 45 Companies Listed on the Indonesia Stock Exchange 2017-2019) By : M. Azizil Rizky This study aims to test empirically how the effect of profitability, total assets, leverage, and auditor opinion on audit delay in LQ 45 companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. Audit delay is measured by the difference in days between the date the independent auditor's report was signed on the closing date of annual financial report book. The kind of research is associative quantitative research and the data used is secondary data. The population of this study is LQ 45 companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The Sampling used a purposive sampling technique. Based on the determined criteria, a sample of 26 companies was obtained and 78 observations. The analytical method used is descriptive statistical analysis and inferential statistics which are divided into classical assumption tests, multiple linear regression analysis and hypothesis testing. The result of this study show that variable profitability, total assets, leverage and auditor opinion had a negative effect on audit delay. And simultaneously the variables of profitability, total assets, leverage and auditor opinion also affect audit delay. Further research is recommended to add more samples and variables in order to show maximum results. Keywords: Audit Delay, Profitability, Total Assets, Leverage and Auditor Opinion

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	S1 Akuntansi, Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing #1 Repository of Teaching and Learning Process (PBM) > Action Planing and Recomendation
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 9132 not found.
Date Deposited:	09 Feb 2021 01:55
Last Modified:	09 Feb 2021 01:55
URI:	http://repository.unsri.ac.id/id/eprint/42390

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