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Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Reputasi KAP terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019

Azizah, Fitri Nur (2021) Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Reputasi KAP terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to understand the size of the company, profitability, solvency, and reputation of KAP in predicting the possibility of an audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. In this study, company size is proxied by total assets, profitability is proxied by Return On Assets (ROA), Solvency is proxied by total debt to total assets (TDTA), and KAP reputation is proxied by the reputation of public accounting firms (Bigfour and Non Bigfour). Meanwhile, the audit delay is proxied by the difference between the open closing date and the audited report date. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The research sample was obtained by 119 companies using purposive sampling method and the research period was four years in a row (2016-2019). This research method uses logistic regression analysis. The results showed that profitability had a significant effect on audit delay. Meanwhile, firm size, solvency, and KAP reputation do not have a significant effect on audit delay.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: FITRI NUR AZIZAH
Date Deposited: 03 May 2021 03:06
Last Modified: 03 May 2021 03:06
URI: http://eprints.perbanas.ac.id/id/eprint/7774

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