PENGARUH AUDIT DELAY TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG PERNAH TERDAFTAR DI INDEKS LQ-45 BURSA EFEK INDONESIA TAHUN 2016-2018)

WIDYADHANA, ZORA NAYAKA and Wahyudi, Tertiarto and Tjandrakirana DP, Rina (2019) PENGARUH AUDIT DELAY TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG PERNAH TERDAFTAR DI INDEKS LQ-45 BURSA EFEK INDONESIA TAHUN 2016-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of Audit Delay on Firm Value of companies that have been listed in the LQ-45 index of Indonesia Stock Exchange 2016-2018. Audit Delay affects the Firm Value because the longer the auditor publishes its audit report, the longer the company will publish its financial statements. According to signaling theory, delay in reporting also indirectly gives a bad signal to investors regarding the company's performance. Delay, causes stakeholders in the capital market think that the company is having a problem, so investors will tend to sell the shares of the company to avoid various risks that will occur in the company, which causes a decrease in Firm Value. Audit Opinions, Auditor Reputation, Return On Equity, and Debt to Equity Ratios were added as control variables. The results show that Audit Delay, Audit Opinion, Auditor Reputation, Return On Equity, and Debt To Equity Ratio do not affect Firm Value, either partially or simultaneously. However, after issuing outlier data, it can be concluded partially Audit Delay and Return On Equity affects Firm Value, while the Audit Opinion, Auditor Reputation, and Debt To Equity Ratio do not affect Firm Value and simultaneously Audit Delay, Audit Opinion, Auditor Reputation, Return On Equity, and Debt To Equity Ratio remain not affect the Firm Value. Keywords: Audit Delay, Audit Opinion, Auditor Reputation, Return On Equity, Debt To Equity Ratio, Firm Value

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Delay, Audit Opinion, Auditor Reputation, Return On Equity, Debt To Equity Ratio, Firm Value
Subjects:	H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4264 not found.
Date Deposited:	14 Jan 2020 03:50
Last Modified:	14 Jan 2020 03:50
URI:	http://repository.unsri.ac.id/id/eprint/23996

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