PENGARUH SOLVABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, DAN REPUTASI KAP TERHADAP AUDIT DELAY

RANI LESTARI MARTHEN, . (2021) PENGARUH SOLVABILITAS, OPINI AUDIT, UKURAN PERUSAHAAN, DAN REPUTASI KAP TERHADAP AUDIT DELAY. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas, opini audit, ukuran perusahaan, dan reputasi KAP terhadap audit delay. Dalam penelitian ini, sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 dengan jumlah sampel sebanyak 116 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi data panel dengan pendekatan Random Effect Model (REM). Data diolah menggunakan EViews 11. Hasil Adjusted R Square (R2) sebesar 3,79% yang dapat dijelaskan dengan Solvabilitas, Opini Audit, Ukuran Perusahaan, dan Reputasi KAP. Sisanya 96,21% dijelaskan diluar variabel dalam penelitian ini. Hasil penelitian ini menunjukan bahwa: (2) Opini Audit dan (4) Reputasi KAP berpengaruh negatif terhadap Audit Delay. Sedangkan (1) Solvabilitas dan (3) Ukuran Perusahaan tidak berpengaruh terhadap Audit Delay. Kata Kunci: Audit Delay, Solvabilitas, Opini Audit, Ukuran Perusahaan, Reputasi KAP This research was conducted with the aim to determine the effect of solvability, audit opinion, firm size, and accounting firm size reputation on audit delay. In this research, the sample used are manufacture companies listed in Indonesia Stock Exchange in 2015-2019 with 116 sample companies. The Method of data analysis using descriptive statistical analysis and panel data regression analysis with Random Effect Model (REM). The data processed using EViews 11. Adjusted R Square value (R2) is 3,79%, can be explained by Solvency, Audit Opinion, Firm Size, and Accounting Firm Size Reputation. The remaining 96,21% can be explained by other variables in this study. The results of this study indicate that (2) Audit Opinion and (4) Accounting Firm Size Reputation have a negative effect on on Audit Delay. But (1) Solvency and (3) Firm Size have a no effect on Audit Delay. Keywords: Audit Delay, Solvency, Audit Opinion, Firm Size, Accounting Firm Size Reputation

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tri Hesti Utaminingtyas, SE., M.SA.; 2). Diena Noviarini, M.MSi.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 10663 not found.
Date Deposited:	23 Aug 2021 09:12
Last Modified:	23 Aug 2021 09:12
URI:	http://repository.unj.ac.id/id/eprint/17046

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