PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI, DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI 2016-2020)

LESTARI, SILVIA and DP, Rina Tjandrakirana and Kalsum, Umi (2022) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI, DAN OPINI AUDIT TERHADAP AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine and analyze the effect of firm size, profitability, solvency, financial distress, operating complexity, and audit opinion on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2020 period. The population in this study are manufacturing companies on the Indonesia Stock Exchange in 2016-2020. Based on the purposive sampling method, 285 samples were obtained with the data source in the form of an annual report. Data analysis in this study uses classical assumption test and hypothesis testing using multiple linear regression method used the Software Statistical Program for Social (SPSS) version 25. The results showed that solvency, operating complexity, and audit opinion have no effect on audit delay. Meanwhile, company size, profitability, and financial distress have an effect on audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Profitabilitas, Solvabilitas, Financial Distress, Kompleksitas Operasi, Opini Audit, Audit Delay
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs. Silvia Lestari
Date Deposited:	13 Sep 2022 06:53
Last Modified:	13 Sep 2022 06:53
URI:	http://repository.unsri.ac.id/id/eprint/78712

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