R. Reza Aji, Hermawan (2018) Pengaruh Solvabilitas, Leverage, Jenis Opini Auditor, Profitabilitas Terhadap Audit Delay Pada Perusahaan Industri Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. Other thesis, Universitas Darma Persada.
|
Text
Cover, dll.pdf Download (760kB) | Preview |
|
|
Text
Bab I.pdf Download (744kB) | Preview |
|
|
Text
Bab II.pdf Download (1MB) | Preview |
|
![[img]](http://repository.unsada.ac.id/style/images/fileicons/text.png) |
Text
Bab III.pdf Restricted to Registered users only Download (1MB) |
|
|
Text
Bab IV.pdf Restricted to Registered users only Download (1MB) |
|
|
Text
Bab V.pdf Download (598kB) | Preview |
|
|
Text
Daftar Pustaka.pdf Download (598kB) | Preview |
|
|
Text
Lampiran.pdf Download (1MB) | Preview |
Abstract
Penelitian ini bertujuan untuk memperoleh dan memberikan bukti empiris tentang bagaimana pengaruh dari solvabilitas, leverage, jenis opini auditor, profitabilitas terhadap audit delay. Solvabilitas diukur dengan menggunakan Debt to Assets Ratio (DAR), leverage diukur dengan menggunakan Debt to Equity Ratio (DER), jenis opini auditor diukur dengan menggunakan Dummy, audit delay diukur menggunakan lamanya hari yang diperoleh untuk mendapatkan laporan auditor sejak tanggal tutup tahun buku perusahaan 31 desember Populasi yang digunakan dalam penelitian ini merupakan perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Pemilihan data pada penelitian ini menggunakan metode purposive sampling menghasilkan 22 perusahaan dengan total 110 observasi. Analisis data dalam penelitian ini menggunakan uji asumsi klasik dan uji hipotesis dengan menggunakan model regresi. Hasil pada penelitian ini membuktikan bahwa solvabilitas berpengaruh positif dan tidak signifikan terhadap audit delay, leverage berpengaruh negatif dan tidak signifikan terhadap auidt delay, jenis opini auditor berpengaruh negatif dan signifikan terhadap audit delay, profitabilitas berpengaruh negatif dan signifikan terhadap audit delay. Kata Kunci : Solvabilitas, Leverage, Jenis Opini Auditor, Profitabilitas, Audit Delay. This study aims to obtain and provide empirical evidence about how the effect of solvency, leverage, type of auditor opinion, profitability on audit delay. Solvability is measured using Debt to Assets Ratio (DAR), leverage is measured using Debt to Equity Ratio (DER), the type of auditor opinion is measured using Dummy, audit delay is measured using the length of days obtained to get the auditor's report from the closing date of the company's financial year December 31st The population used in this study is goods and consumption companies listed on the Indonesia Stock Exchange (IDX) in the 2013-2017 period. Data selection in this study uses purposive sampling method to produce 22 companies with a total of 110 observations. Data analysis in this study uses classical assumption test and hypothesis test using regression model. The results of this study prove that solvability has a positive and insignificant effect on audit delay, leverage has a negative and insignificant effect on auidt delay, auditor opinion types have a negative and significant effect on audit delay, profitability has a negative and significant effect on audit delay. Keywords: Solvability, Leverage, Types of Auditor Opinion, Profitability, Audit Delay.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Solvabilitas, Leverage, Jenis Opini Auditor, Profitabilitas, Audit Delay |
| Subjects: | 600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.45 Auditing/Audit Keuangan, Pemeriksaan Keuangan |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Fachry Al-Tolah Perpustakaan |
| Date Deposited: | 30 Apr 2019 10:04 |
| Last Modified: | 30 Apr 2019 10:04 |
| URI: | http://repository.unsada.ac.id/id/eprint/964 |
Actions (login required)
 |
View Item |
