ADNAN WISNU NUGROHO, . (2024) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari profitabilitas, ukuran perusahaan, dan Reputasi KAP terhadap audit delay. Penelitian ini menjadikan perusahaan sektor consumer cyclical pada pencatatan utama yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2022 sebagai populasi. Data pada penelitian ini diolah dengan menggunakan aplikasi SPSS versi 26 dan dianalisis dengan analisis regresi linier berganda. Sampel yang dipilih dengan menggunakan metode purposive sampling yang menghasilkn 76 total observasi. Hasil Penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap audit delay.Ukuran perusahaan dan reputasi KAP tidak berengaruh terhadap audit delay ***** This research aims to determine the effect of profitability, company size, and KAP reputation on audit delay. This research uses cyclical consumer sector companies on the main listing listed on the Indonesia Stock Exchange in 2021-2022 as the population. The data in this study were processed using the SPSS version 26 application and analyzed using multiple linear regression analysis. The sample was selected using a purposive sampling method which resulted in 76 total observations. The results of this research indicate that profitability has a negative effect on audit delay. Meanwhile, company size and KAP reputation have no effect on audit delay.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Adam Zakaria, S.E.,M.Si., Ph.D., Ak., CA. ; 2). Hafifah Nasution, S.E., M.S.Ak. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Adnan Wisnu Nugroho . |
Date Deposited: | 13 Aug 2024 04:38 |
Last Modified: | 13 Aug 2024 04:38 |
URI: | http://repository.unj.ac.id/id/eprint/49867 |
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