RANIA ROCHMAH, . (2022) PENGARUH PROFITABILITAS, SOLVABILITAS, AKTIVITAS ASET DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini memiliki tujuan untuk menguji pengaruh dari profitabilitas, solvabilitas, aktivitas aset dan komite audit terhadap audit delay dengan objek penelitian perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Metode penelitian ini adalah kuantitatif menggunakan data sekunder, yaitu data laporan keuangan dan laporan tahunan perusahaan yang diperoleh dari website resmi BEI dan website resmi perushaan. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan menggunakan kriteria tertentu sehingga didapatkan 43 perusahaan perusahaan property dan real estate periode 2016-2020. Metode analisis data adalah analisis regresi data panel dengan model pendekatan Random Effect Model (REM), dianalisis dengan instrumen penelitian Eviews versi 12. Variabel dependen dalam penelitian ini adalah Audit Delay yang dihitung dari jumlah hari yang dimulai dari tanggal tutup buku perusahaan sampai dengan tanggal laporan auditan diterbitkan. Variabel independen merupakan faktor internal perusahaan, yaitu profitabilitas diproksikan dengan Ratio of Asset (ROA). Solvabilitas diproksikan dengan Debt to Equity (DER). Aktivitas Aset diproksikan dengan Total Asset Turn Over (TATO). Komite Audit diproksikan dengan jumlah komite audit dibagi dengan jumlah dewan komisaris. Hasil analisis regresi data panel menghasilkan bahwa profitabilitas berpengaruh negatif terhadap audit delay, solvabilitas berpengaruh negatif terhadap audit delay, aktivitas aset tidak berpengaruh terhadap audit delay dan komite audit berpengaruh positif terhadap audit delay. ****************************************** This study was conducted with the aim of knowing how the influence of profitability, solvency, asset activity and audit committee on audit delay on property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016- 2020 period. This research method is quantitative using secondary data from company annual reports obtained from the IDX official website and company’s official website. The sample selection in this study used a purposive sampling technique so that 43 companies were obtained from property and real estate companies 2016-2020 period. The data analysis method used descriptive statistical analysis and panel data regression analysis with the Random Effect Model (REM) approach, analyzed with the Eviews version 12 as research instrument. The dependent variable in this study was the Audit Delay which was calculated from the number of days starting from the closing date of the company's books. until the date of the audited report is issued. The independent variable is the company's internal factor, namely profitability is proxied by the Ratio of Assets (ROA). Solvency is proxied by Debt to Equity (DER). Asset activity is proxied by Total Asset Turn Over (TATO). The Audit Committee is proxied by the number of audit committees divided by the number of commissioners. The results of panel data regression analysis show that profitability has a negative effect on audit delay, solvency has a negative effect on audit delay, asset activity has no effect on audit delay and the audit committee has a positive effect on audit delay.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Dr. Indra Pahala, M.Si ; 2). Petrolis Nusa Perdana, M.Acc,Ak |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | PKL . |
| Date Deposited: | 06 Oct 2024 22:42 |
| Last Modified: | 06 Oct 2024 22:42 |
| URI: | http://repository.unj.ac.id/id/eprint/51269 |
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