PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN OPINI AUDITOR TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION DI INDONESIA)

WULANDARI, SAFITRI and Wahyudi, Tertiarto and Yusnaini, Yusnaini (2022) PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN OPINI AUDITOR TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION DI INDONESIA). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, solvabilitas, profitabilitas, dan opini auditor terhadap audit delay pada perusahaan property, real estate, and building construction di Indonesia. Penelitian ini menggunakan pendekatan ex-postfacto. Data yang digunakan dalam penelitian tersebut merupakan data sekunder. Populasi dalam penelitian ini ialah perusahaan yang terdaftar di Perusahaan Property, Real Estate, and Building construction di Indonesia periode 2016-2019 dan sampel penelitian ini berjumlah 160 dengan menggunakan teknik purposive sampling. Penelitian ini menganalisis data menggunakan analisis regresi data panel, pengujian estimasi model, uji asumsi klasik, uji T, dan uji F. Hasil penelitian ini menunjukkan bahwa Opini Auditor berpengaruh positif terhadap audit delay. Adapun ukuran perusahaan, solvabilitas dan profitabilitas tidak berpengaruh terhadap audit delay. Jika menggunakan uji F dapat dikatakan bahwa ukuran perusahaan, solvabilitas, profitabilitas, dan opini auditor secara simultan mempunyai dampak secara signifikan terhadap audit delay.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Solvabilitas, Profitabilitas, Opini Auditor dan Audit Delay.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Safitri Wulandari
Date Deposited:	22 Apr 2022 03:15
Last Modified:	22 Apr 2022 03:15
URI:	http://repository.unsri.ac.id/id/eprint/69393

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