Maylansari, Roro Ayu and Dr. Wuryan Andayani (2022) Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Reputasi Kap Terhadap Audit Delay. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan reputasi KAP terhadap audit delay. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id atau website resmi perusahaan. Objek penelitian yang digunakan sebanyak 38 perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia pada periode 2018 sampai dengan 2020 yang diseleksi berdasarkan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas yang diproksikan menggunakan return on asset (ROA), solvabilitas yang diproksikan menggunakan debt to asset ratio (DAR), dan reputasi KAP berpengaruh negatif dan signifikan terhadap audit delay. Sedangkan ukuran perusahaan yang diproksikan menggunakan logaritma natural dari total aset tidak berpengaruh terhadap audit delay.
English Abstract
This study has the aim to examine the effect of company size, profitability, solvability, and audit firm reputation on audit delay. The utilized type of data was secondary data obtained through www.idx.co.id or in the company's official website. The objects used in this study are 38 trade, service, and investment companies listed on the Indonesia Stock Exchange from 2018-2020 which were selected by the purposive sampling method. The research on this study was tested using multiple regression analysis. The results of these studies indicated that profitability peroxide by return on assets (ROA), solvability peroxide by debt to assets ratio (DAR), and audit firm reputation have significant negative effect on audit delay. On the other side, company size peroxide by logarithm natural of total asset has no effect on audit delay
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0522020330 |
| Uncontrolled Keywords: | audit Delay, ukuran perusahaan, profitabilitas, solvabilitas, reputasi KAP, audit delay, company size, profitability, solvability, audit firm reputation |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 14 Feb 2023 07:51 |
| Last Modified: | 14 Feb 2023 07:51 |
| URI: | http://repository.ub.ac.id/id/eprint/197475 |
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